:::

詳目顯示

回上一頁
題名:管理當局盈餘預測態度與自願性盈餘預測資訊內涵的關係
書刊名:當代會計
作者:林淑莉
作者(外文):Lin, Su-li
出版日期:2004
卷期:5:2
頁次:頁175-205
主題關鍵詞:自願性盈餘預測資訊內涵樂觀預測保守預測Voluntary earnings forecastInformation contentOptimistic earnings forecastConservative earnings forecast
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:37
  • 點閱點閱:56
Other
1.Penman, H. S.(1980)。An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts。  new window
2.Williams, P. A.(1996)。The relation between a prior earnings forecast by management and analyst response to current management forecast。  new window
期刊論文
1.Waymire, G.(1985)。Earnings volatility and voluntary management forecast disclosure。Journal of Accounting Research,23(1),268-295。  new window
2.Kasznik, Ron、Lev, Baruch(1995)。To warn or not to warn: Management disclosures in the face of an earnings surprise。The Accounting Review,70(1),113-134。  new window
3.Lev, Baruch、Penman, Stephen H.(1990)。Voluntary forecast disclosure, nondisclosure, and stock prices。Journal of Accounting Research,28(1),49-76。  new window
4.Pownall, G.、Waymire, G.(1989)。Voluntary disclosure credibility and securities prices: Evidence from management earnings forecasts, 1969-73。Journal of Accounting Research,27(2),227-245。  new window
5.Ruland, W.(1978)。The accuracy of forecasts by management and by financial analysts。The Accounting Review,53(2),439-447。  new window
6.Jaggi, B.(1980)。Future Evidence on the Accuracy of Management Forecasts vis-a-vis Analysts Forecast。The Accounting Review,55,96-101。  new window
7.King, R.、Pownall, G.、Waymire, G.(1990)。Expectations Adjustment via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research。Journal of Accounting Literature,9,145-182。  new window
8.Diamond, D.,(1985)。Optimal Release of Information by Firms。The Journal of Finance,40,1071-1094。  new window
9.Grossman, S.(1981)。The Role of Warranties and Private Disclosure about Product Quality。Journal of Law and Economics,24(3),461-483。  new window
10.Milgrom, Paul R.(1981)。Good news and bad news: Representation theorems and applications。Bell Journal of Economics,12(2),380-391。  new window
11.李建然、周俊德(20020100)。管理當局信譽與自願性盈餘預測資訊內涵關係之研究。會計評論,34,77-99。new window  延伸查詢new window
12.Francis, Jennifer、Philbrick, Donna、Schipper, Katherine(1994)。Shareholder litigation and corporate disclosure。Journal of Accounting Research,32(2),137-164。  new window
13.McNichols, M.(1989)。Evidence of Informational Asymmetries from Management Earnings Forecasts and Stock Returns。The Accounting Review,64(1),1-27。  new window
14.Jaggi, B.(1978)。A Note on the Information Content of Corporate Annual Earnings Forecasts。The Accounting Review,53(4),961-967。  new window
15.Lev, Baruch(1989)。On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research。Journal of Accounting Research,27(Supplement),153-192。  new window
16.Boehmer, E.、Musumeci, J.、Poulsen, A. B.(1991)。Event-study Methodology under Conditions of Event-Induced Variance。Journal of Financial Economics,30(2),253-272。  new window
17.Ajinkya, Bipin B.、Gift, Michael J.(1984)。Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations。Journal of Accounting Research,22(2),425-444。  new window
18.Waymire, Gregory(1984)。Additional Evidence on the Information Content of Management Earnings Forecasts。Journal of Accounting Research,22(2),703-719。  new window
19.Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics,5(1),179-194。  new window
20.吳安妮(19930400)。臺灣經理人員主動揭露盈餘預測資訊內涵之實證研究。會計評論,27,76-107。new window  延伸查詢new window
21.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
22.Copeland, Thomas E.、Galai, Dan(1983)。Information Effects on the Bid-ask Spread。The Journal of Finance,38(5),1457-1469。  new window
23.Glosten, Lawrence R.、Milgrom, Paul R.(1985)。Bid, ask and transaction prices in a specialist market with heterogeneously informed traders。Journal of Financial Economics,14(1),71-100。  new window
24.林煜宗、汪健全(19940300)。財務分析師與管理當局盈餘預估準確性之比較。證券市場發展季刊,22,205-215。new window  延伸查詢new window
25.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy,88(2),288-307。  new window
26.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research,31(2),246-271。  new window
27.Akerlof, George A.(1970)。The Market for 'Lemons': Quality Uncertainty and the Market Mechanism。The Quarterly Journal of Economics,84(3),488-500。  new window
28.Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research,17(2),316-340。  new window
29.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
學位論文
1.黃齊堯(1994)。強制性與自願性會計資訊揭露之信賴度研究--以盈餘預測資訊為探討對象(碩士論文)。國立政治大學。  延伸查詢new window
2.蘇勇儒(1996)。管理當局與財務分析師財務預測相對準確性之比較(碩士論文)。東吳大學。  延伸查詢new window
3.張希恭(1996)。自願性揭露下管理當局盈餘預測準確度決定因素之研究(碩士論文)。國立政治大學。  延伸查詢new window
4.張淑娟(1991)。盈餘預測準確度與公司特質關係之研究(碩士論文)。國立政治大學。  延伸查詢new window
5.陳招美(1994)。自願性揭露盈餘預測次數多寡之研究(碩士論文)。東吳大學。  延伸查詢new window
6.李愛玲(1992)。上市公司盈餘預測對股價影響之研究(碩士論文)。國立政治大學。  延伸查詢new window
7.陳東良(1996)。臺灣上市公司自願性盈餘預測時點特性之研究(碩士論文)。國立政治大學。  延伸查詢new window
8.吳建輝(2001)。券商分析師盈餘預測之績效評估(碩士論文)。國立臺北大學。  延伸查詢new window
圖書
1.Palepu, Krishna G.、Healy, Paul M.、Bernard, Victor L.(2000)。Business Analysis and Valuation: Using Financial Statement。Cincinnati, OH:South-Western Publishing。  new window
其他
1.宋義德(1996)。管理當局自願性財務預測準確度及資訊內涵之研究。  延伸查詢new window
2.許錦娟(1992)。管理當局盈餘預測在證券投資決策之有用性研究。  延伸查詢new window
3.陳如慧(1995)。經理人員盈餘預測發布對交易量影響之研究。  延伸查詢new window
4.黃煒翔(1997)。企業盈餘預測變動宣告之資訊效果。  延伸查詢new window
5.蕭佩旻(1997)。管理當局盈餘預測其反應係數之研究。  延伸查詢new window
6.Baginski, S. P., E. J. Conrad, and J. M. Hassell(1993)。The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty。  new window
7.Brown, L.(1993)。Earnings forecasting research: its implication for capital research。  new window
8.Han, C.Y. J., and J. J. Wild(1991)。Stock price behavior associated with managers’earnings and revenue forecasts。  new window
9.Han, C.Y. J., J. J. Wild, and K. Ramesh.(1989)。Managers’earnings forecasts and intra-industry information transfers。  new window
10.Imhoff, E., and P. Pare.(1982)。Analysis and comparison of earnings forecast agents。  new window
11.Lees, F.(1981)。Public disclosure of corporate earnings forecasts。  new window
12.O’Brien, P., and R. Hodges(1991)。A study of class action securities fraud cases。  new window
13.Patell, M. J.(1976)。Corporate forecasts of earnings per share and stock and stock price behavior-Empirical tests。  new window
14.Pownall, G., G. Wasley, and G. Waymire(1993)。The stock price effects of alternative types of management earning forecasts。  new window
15.Ross, S.(1979)。Disclosure regulations in financial market: Implications of modern finance theory and signaling theory。  new window
16.Ruland, W., and N. E. George(1990)。Factors associated with the disclosure of Managers’forecasts。  new window
17.Skinner, K.(1991)。Analysts’forecast。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE