由心理學經驗法則觀點探討盈餘預測之偏誤類型：併論盈餘水準之影響_

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題名：	由心理學經驗法則觀點探討盈餘預測之偏誤類型：併論盈餘水準之影響
書刊名：	當代會計
作者：	顏信輝／丁緯
作者(外文)：	Yen, Sin-hui／Ting, Wei
出版日期：	2004
卷期：	5:2
頁次：	頁139-173
主題關鍵詞：	盈餘預測偏誤；盈餘水準；經驗法則；過度樂觀；Earnings forecast error；Heuristic；Overly optimistic；Earnings level
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(1) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:23

期刊論文
1.	La Porta, R.(1996)。Expectations and the Cross Section of Stock Returns。Journal of Finance，51，1715-1742。
2.	Burgstahler, David、Eames, Michael(2006)。Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises。Journal of Business Finance and Accounting，33(5/6)，633-652。
3.	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。
4.	Lys, T.、Sohn, S.(1990)。The association between revisions of financial analysts’ earnings forecasts and security price changes。Journal of Accounting & Economics，13，341-363。
5.	Cutler, David M.、Poterba, James M.、Summers, Lawrence H.(1991)。Speculative Dynamics。The Review of Economic Studies，58(3)，529-546。
6.	Bartov, E.、Givoly, D.、Hayn, C.(2002)。The rewards to meeting or beating earnings expectations。Journal of Accounting and Economics，33(2)，173-204。
7.	Tversky, A.、Kahnema, D.(1974)。Judgment under Uncertainty: Heuristic and Biases。Science，185(4157)，1124-1131。
8.	Abarbanell, Jeffery S.、Bernard, Victor L.(1992)。Tests of Analysts' Overreaction/Underreaction to Earnings Information as an Explanation for Anomalous Stock Price Behavior。Journal of Finance，47(3)，1181-1207。
9.	De Bondt, Werner F. M.、Thaler, Richard H.(1990)。Do Security Analysts Overreact?。The American Economic Review，80(2)，52-57。
10.	Cutler, D. M.、Porterba, J. M.、Summers, L. H.(1989)。What moves stock price?。Journal of Portfolio Management，15(3)，4-12。
11.	Kahneman, Daniel、Tversky, Amos(1973)。On the psychology of prediction。Psychological Review，80(4)，237-251。
12.	De Bondt, Werner F. M.、Thaler, Richard H.(1985)。Does the Stock Market Overreact?。The Journal of Finance，40(3)，793-805。

其他
1.	Abarbanell, J. S.(1991)。Do analysts’forecasts incorporate information in prior stock price changes?。
2.	R. Lehavy(2003)。Biased forecasts or biased earnings? The role of earnings management in explaining apparent optimism and inefficiency in analysts’earnings forecasts。
3.	Ali, A., A. Klein, and J. Rosenfeld(1992)。Analysts’use of information about permanent and transitory earnings components in forecasting annual EPS。
4.	Amir, E. and Y. Ganzach(1998)。Overreaction and underreaction in analysts’forecasts。
5.	Bonner, S., B. Walther, and S. Young(2003)。Sophistication-related differences in investors’models of the relative accuracy of analysts’ forecast revisions。
6.	Brown, L.(2001)。A temporal analysis of earnings surprises: Profits versus losses。
7.	Butler, K. and H. Saraoglu(1999)。Improving analysts’negative earnings forecasts。
8.	Darrough, M. and T. Russell(2000)。A positive model of earnings forecasts: Top down versus bottom up。
9.	Das, S., C. B. Levin, and K. Sivaramakrishnan(1998)。Earnings predictability and bias in analysts’earnings forecasts。
10.	Dreman, D. and M. Berry(1995)。Analyst forecasting errors and their implications for security analysis。
11.	Drucker, J. and J. Sapsford(2002)。Analyze this: Unhappy firm bites back。
12.	Easterwood, J. and S. Nutt(1999)。Inefficiency in analysts’earnings forecasts: systematic misreaction or systematic optimism?。
13.	Elliott, J. A., D. R. Philbrick, and C. I. Wiedman(1995)。Evidence from archival data on the relation between security analysts’forecast errors and prior forecast revisions。
14.	Eames, M. J., S. M. Glover(2002)。Value Line timeliness ranks and Value Line earnings forecasts errors。
15.	J. Kennedy(2002)。The association between trading recommendations and broker-analysts’earnings forecasts。
16.	(2003)。Earnings predictability and the direction of analysts’ earnings forecast errors。
17.	Fried, D. and D. Givoly(1982)。Financial analysts’forecasts of earnings: A better surrogate for market expectations。
18.	Francis, J. and D. Philbrick(1993)。Analysts’decisions as products of a multi-task environment。
19.	Hansen, R. S. and A. Sarin(1997)。Is honesty and the best policy? An examination of security analysts’forecast behavior around seasoned equity offerings。
20.	Hirst, D. E., L. Koonce and J. Miller(1999)。The joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment。
21.	Hwang, L., C. Jan and S. Basu(1996)。Loss firms and analysts’earnings forecasts errors。
22.	Jorge, M. and W. Rees(2000)。Three triangulated studies of financial analysts in Spain。
23.	Kang, S., J. O’Brien and K. Sivaramakrishnan(1994)。Analysts’interim earnings forecasts: evidence on the forecasting process。
24.	Kasznik, R. and M. McNichols(2002)。Does meeting expectations matter: Evidence from analyst forecast revisions and share prices。
25.	Kim, C. and S. Lustgarten(1998)。Borker-analysts’ trade-boosting incentive and their earnings forecast bias。
26.	Kinney, W., D. Burgstahler, and R. Martin(2002)。Earnings surprise 「materiality」as measured by stock returns。
27.	Mande, V. and W. Kwak(1996)。Do Japanese analysts overreact or underreact to earnings announcements?。
28.	Matsumoto, D. A.(2002)。Management’s incentives to avoid negative earnings surprises。
29.	Mcconomy, M.(1998)。Bias and accuracy of management earnings forecasts: An evaluation of the impact of auditing。
30.	McNichols, M. and P. O’Brien(1997)。Self-selection and analyst coverage。
31.	O’Brien, P.(1988)。Analysts’forecasts as earnings expectations。
32.	Richardson, S., S. Teoh, and P. Wysocki(2001)。The walkdown to beatable analysts forecasts: The roles of equity issuance and insider trading incentives。
33.	Schipper, K.(1991)。Commentary on analysts’forecasts。

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