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題名：管理當局信譽與自願性盈餘預測資訊內涵關係之研究
書刊名：會計評論
作者：李建然 引用關係／周俊德
作者(外文)：Lee, Jan Zan／Chou, Jiunn Der
出版日期：2002
卷期：34
頁次：頁77-99
主題關鍵詞：管理當局信譽；自願性盈餘預測；資訊內涵；投資人溝通政策；Management reputation；Voluntary earnings forecast；Information content；Public communication
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(18) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:16
  • 共同引用共同引用:36
  • 點閱點閱:117
期刊論文
1.Penman, S.(1980)。An empirical investigation of the voluntary disclosure of corporate earnings forecasts。Journal of Accounting Research，18(1)，132-160。  new window
2.Williams, P. A.(1996)。The relation between a prior earnings forecast by management andanalyst response to a current management forecast。The Accounting Review，71(1)，103-115。  new window
3.李建然(20000400)。影響臺灣上市公司自願性盈餘預測頻率之研究。會計評論，32，49-79。new window  延伸查詢new window
4.Francis, J.、Philbrick, D.、Schipper, K.(1994)。Shareholder litigation and corporate disclosures。Journal of Accounting Research，32(2)，137-164。  new window
5.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
6.Lev, Baruch、Penman, Stephen H.(1990)。Voluntary forecast disclosure, nondisclosure, and stock prices。Journal of Accounting Research，28(1)，49-76。  new window
7.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
8.Ruland, W.(1978)。The accuracy of forecasts by management and by financial analysts。The Accounting Review，53(2)，439-447。  new window
9.Jaggi, B.(1980)。Future Evidence on the Accuracy of Management Forecasts vis-a-vis Analysts Forecast。The Accounting Review，55，96-101。  new window
10.King, R.、Pownall, G.、Waymire, G.(1990)。Expectations Adjustment via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research。Journal of Accounting Literature，9，113-44。  new window
11.Patell, J. M.(1976)。Corporate Forecasts of Earnings Per Share And Stock Price Behavior: Empirical Test。Journal of Accounting Research，14(2)，246-276。  new window
12.Han, J.、Wild, J.(1991)。Stock Price Behavior Associated with Managers' Earnings and Revenue Forecasts。Journal of Accounting Research，29(1)，79-95。  new window
13.McNichols, M.(1989)。Evidence of informational asymmetries form management earnings forecasts and stock returns。The Accounting Review，64，1-27。  new window
14.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
15.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
16.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
17.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
18.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。  new window
19.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
20.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy，88(2)，288-307。  new window
21.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
22.Jaggi, B.(1978)。A note on the information content of corporate annual earnings forecasts。The Accounting Review，53(October)，961-967。  new window
23.Pownall, G.、Wasley, C.、Waymire, C.(1993)。The stock price effects of alternative types of management earnings forecasts。The Accounting Review，68，896-912。  new window
24.Brown, L.(1993)。Earnings forecasting research: Its implication for capital research。International Journal of Forecasting，9，295-320。  new window
25.Imhoff, E. A., Jr.、Pare, P. V.(1982)。Analysis and comparison of earnings forecast agents。Journal of Accounting Research，20，429-439。  new window
26.Baginski, S. P.(1987)。Intraindustry Information Transfers Association with Management Forecasts of Earnings。Journal of Accounting Research，25，196-216。  new window
27.Ziebart, D. A.(1985)。Control of beta reliabity in studies of abnormal return magnitudes: A methodological note。Journal of Accounting Research，23，920-992。  new window
28.Skinner, K.(1994)。Analysts' forecast。Accounting Horizons，105-121。  new window
29.Baginski, S. P.、Hassell, J. M.、Conrad, E. J.(1993)。The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty。The Accounting Review，68，913-927。  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.陳如慧(1995)。經理人員盈餘預測發佈對交易量影響之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
3.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
4.汪健全(1993)。臺灣地區影響財務分析師盈餘預估準確性因素之實證研究(碩士論文)。國立台灣大學。  延伸查詢new window
5.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
6.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
7.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
8.宋義德(1996)。管理當局自願性財務預測準確性與資訊內涵之研究(碩士論文)。國立政治大學。  延伸查詢new window
9.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
10.李愛玲(1992)。上市公司盈餘預測對股價影響之研究，沒有紀錄。  延伸查詢new window
11.蕭佩旻(1996)。管理當局盈餘預測其反應係數之研究，沒有紀錄。  延伸查詢new window
12.許錦娟(1991)。管理當局盈餘預測在證券投資決策之有用性研究，沒有紀錄。  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
2.Lees, F. A.(1981)。Public Disclosure of Corporate Earnings Forecasts。NY：The Conference Board。  new window
3.Hodges, R.、O'Brien, P.(1991)。A Study of Class Action Securities Fraud Cases。A Study of Class Action Securities Fraud Cases。Berkeley, CA。  new window
 
 
 
 
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