國立高雄大學圖資館 |

Language: English

Back

盈餘預測與公司治理 = Earnings forecast and co...

國立高雄大學金融管理學系碩士班

盈餘預測與公司治理 = Earnings forecast and corporate governance

Record Type:	Language materials, printed : monographic
Paralel Title:	Earnings forecast and corporate governance
Author:	翁靜鈴,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	民99[2010]
Description:	71面圖，表 : 30公分;
Subject:	盈餘預測
Subject:	earnings forecast
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/26852379929341170842
Summary:	本文主要在檢視公司治理對公司發布的財務預測保守程度的影響。研究樣本為民國92年至97年間國內上市上櫃電子業中有發布財務預測的公司。本研究發現公司發布調降財務預測時會造成股價下跌，之後更進一步來探討怎樣的公司其財務預測會較為保守，即較不會高估財務預測致使股東財富受損。本研究方法使用事件研究法、一般迴歸以及分量迴歸等方法。最後本研究發現內部人持股比率與法人持股比率對公司財務預測保守程度具有正向的影響；存在金字塔結構的公司對公司財務預測保守程度具有負向的影響；若公司為家族企業則對公司財務預測保守程度具有負向的影響；若董事長身兼總經理對公司財務預測保守程度具有正向的影響。 Using a sample of 658 firms listed on Taiwan Stock Exchange during the period of 2003-2008, this paper investigates the relationship between the conservatism in earnings forecast and corporate governance. We find that firms with higher insider shareholding, institutional shareholding or having a CEO concurrently serving as the chairman of board of directors would be more conservatism in earnings forecast. However, companies with pyramidal ownership structure or controlled by a family would be less conservatism. In short, our results show that firms with better corporate governance tend to be more conservatism in earnings forecast.

盈餘預測與公司治理 = Earnings forecast and corporate governance
翁, 靜鈴

盈餘預測與公司治理 = Earnings forecast and corporate governance / 翁靜鈴撰 - [高雄市] : 撰者, 民99[2010]. - 71面 ; 圖，表 ; 30公分.
參考書目：面.
盈餘預測earnings forecast

盈餘預測與公司治理 = Earnings forecast and corporate governance
LDR:02524nam0a2200277 450 001 272851
005 20170214094307.0
009 272851
010 0 $b 精裝
010 0 $b 平裝
100 $a 20170214y2010 k y0chiy05 e
101 1 $a chi $d chi $d eng
102 $a tw
105 $a ak am 000yy
200 1 $a 盈餘預測與公司治理 $d Earnings forecast and corporate governance $f 翁靜鈴撰
210 $a [高雄市] $c 撰者 $d 民99[2010]
215 0 $a 71面 $c 圖，表 $d 30公分
314 $a 指導教授：黃旭輝博士
320 $a 參考書目：面
328 $a 碩士論文--國立高雄大學金融管理學系碩士班
330 $a 本文主要在檢視公司治理對公司發布的財務預測保守程度的影響。研究樣本為民國92年至97年間國內上市上櫃電子業中有發布財務預測的公司。本研究發現公司發布調降財務預測時會造成股價下跌，之後更進一步來探討怎樣的公司其財務預測會較為保守，即較不會高估財務預測致使股東財富受損。本研究方法使用事件研究法、一般迴歸以及分量迴歸等方法。最後本研究發現內部人持股比率與法人持股比率對公司財務預測保守程度具有正向的影響；存在金字塔結構的公司對公司財務預測保守程度具有負向的影響；若公司為家族企業則對公司財務預測保守程度具有負向的影響；若董事長身兼總經理對公司財務預測保守程度具有正向的影響。 Using a sample of 658 firms listed on Taiwan Stock Exchange during the period of 2003-2008, this paper investigates the relationship between the conservatism in earnings forecast and corporate governance. We find that firms with higher insider shareholding, institutional shareholding or having a CEO concurrently serving as the chairman of board of directors would be more conservatism in earnings forecast. However, companies with pyramidal ownership structure or controlled by a family would be less conservatism. In short, our results show that firms with better corporate governance tend to be more conservatism in earnings forecast.
510 1 $a Earnings forecast and corporate governance
610 0 $a 盈餘預測 $a 公司治理 $a 董事會結構 $a 股權結構
610 1 $a earnings forecast $a corporate governance $a board structure $a ownership structure
681 $a 008M/0019 $b 343408 8058 $v 2007年版
700 1 $a 翁 $b 靜鈴 $4 撰 $3 483014
712 0 2 $a 國立高雄大學 $b 金融管理學系碩士班 $3 354008
801 0 $a tw $b 國立高雄大學 $c 20101221 $g CCR
856 7 $z 電子資源 $2 http $u http://handle.ncl.edu.tw/11296/ndltd/26852379929341170842