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引文資料
題名:
Management Earnings Forecasts Information Transfers between Related Industries: Evidence from Taiwan
書刊名:
臺大管理論叢
作者:
黃瓊慧
/
李先莉
/
單騰笙
作者(外文):
Huang, Chunghuey
/
Lee, Hsienli
/
Sang, Tengsheng
出版日期:
2009
卷期:
19:S2
頁次:
頁195-214
主題關鍵詞:
資訊移轉
;
管理當局盈餘預測
;
關聯產業
;
Information transfers
;
Management earnings of forecasts
;
Related industries
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
2
) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:
1
共同引用:0
點閱:20
本研究主要探討管理當局盈餘預測是否於上、下游關聯產業間存在資訊移轉之現象。以民國八十六年至九十三年國內上市公司進行研究,相較於之前的研究發現資訊移轉僅侷限於相同產業,本研究之實證結果顯示,公司宣告盈餘預測時,確實會對其關聯產業形成資訊移轉現象。此外,本研究亦發現產業關聯程度與消息型態會影響資訊移轉程度。整體而言,不論是好消息或壞消息,均產生資訊移轉現象;而壞消息宣告的資訊移轉程度大於好消息。若從產業關聯程度高低分析,不論是在好消息或壞消息的組別,資訊移轉的強度皆與產業關聯程度呈正相關。因此,本文彌補相關文獻之不足,提供影響跨產業資訊移轉之因素的研究證據,可供相關學術與實務參考。
以文找文
Using Data Bank of Taiwan Economic Journal for the eight-year period January 1997 through December 2004, we empirically evaluate information transfers conveyed by the management earnings forecast to the related industries. Contrary to earlier findings in the literature, we find information transfers across industries with input-output relationships during the release of earnings forecasts. We find the strength of information transfers are impacted by the news type (good news v.s. bad news) and that greater information transfers are conveyed in the bad news group. Our results also indicate that the higher the degree of relatedness between industries, the more information transfers are conveyed, whether the news type is good or bad. Thus, we contribute to the information transfer literature by identifying the characteristics that affect information transfers across related industries.
以文找文
期刊論文
1.
Fan, J. P. H.、Lang, L. H. P.(2000)。The Measurement of Relatedness: An Application to Corporate Diversification。Journal of Business,73(4),629-660。
2.
Clinch, G. J.,、Sinclair, N. A.(1987)。Intra-industry information releases: A recursive systems approach。Journal of Accounting and Economics,9(1),89-106。
3.
Healy, P. M.、Palepu, K. G.(2001)。Information asymmetry, corporate disclosure, and the capital market: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。
4.
Patell, J. M.(1976)。Corporate Forecasts of Earnings Per Share And Stock Price Behavior: Empirical Test。Journal of Accounting Research,14(2),246-276。
5.
Cooper, M. C.、Ellram, L. M.(1994)。Characteristics of Supply Chain Management and the Implications for Purchasing and Logistics Strategy。International Journal of Logistics Management,4(2),2-13。
6.
Davis, T.(1993)。Effective supply chain management。Sloan Management Review,34(4),35-46。
7.
Freeman R.、Tse, S.(1992)。An earnings prediction approach to examining intercompany information transfers。Journal of Accounting and Economics,15(4),509-523。
8.
Foster, G.(1981)。Intra-industry information transfers associated with earnings releases。Journal of Accounting and Economics,3(3),201-232。
9.
Agrawal, M. K.、Pak, M. H.(2001)。Getting smart about supply chain management。The McKinsey Quarterly,37(2),22-25。
10.
Asthana, S. C.,、Mishra, B. K.(2001)。The differential information hypothesis, firm size, and earnings information transfers: An empirical investigation。Journal of Business Research,53 (1),37-47。
11.
Baginski, S. P.(1987)。Intraindustry information transfers association with management forecasts of earnings。Journal of Accounting Research,25 (2),196-2 16。
12.
Cottril, K.(1997)。Reforming the supply chain。Journal of Business Strategy,18 (6),35-39。
13.
Han, J. C. Y.,、Wild, J. J.(1990)。Unexpected earnings and intra-industry information transfers: Further evidence。Journal of Accounting Research,28 (1),211-219。
14.
Han, J. C. Y., Wild, J. J.,、Ramesh, K.(1989)。Managers’ earnings forecasts and intra-industry information transfer。Journal of Accounting and Economics,11 (1),3-33。
15.
Lee, J. Z.(2000)。Factors associated with the frequency of manager’s voluntary earnings forecast。The International Journal of Accounting Studies,32,49-79。
16.
Lemelin, A.(1982)。Relatedness in the patterns of inte-industry diversification。Review of Economics and Statistics,64 (4),646-65 7。
17.
Olsen, C.、Dietrich, J. R.(1985)。Vertical information transfers: The association between retailers' sales announcements and suppliers' security returns。Journal of Accounting Research,23(3),144-166。
18.
Pyo, Y.,、Lustgarten, S.(1990)。Differential intra-industry information transfer associated with management earnings forecasts。Journal of Accounting and Economics,13(4),365-379。
19.
Schipper, K.(1990)。Information transfers。Accounting Horizons,41(4),97-107。
研究報告
1.
Menzly, L.,、Ozbas, O.(2007)。Market segmentation and cross-predictability of returns。
圖書
1.
Keebler, J. S.、Manrodt, K. B.、Curtsche, D. A.、Ledyard, D. M.、Durtsche, D. A.(1999)。Keeping Score: Measuring the Business Value of Logistics in the Supply Chain。Keeping Score: Measuring the Business Value of Logistics in the Supply Chain。Oak Brook, IL:Council of Logistics Management。
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