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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 劉啟群(Chi-Chun Liu) | |
dc.contributor.author | Yi-Syuan Shih | en |
dc.contributor.author | 施宜萱 | zh_TW |
dc.date.accessioned | 2021-06-07T17:33:03Z | - |
dc.date.copyright | 2020-07-20 | |
dc.date.issued | 2020 | |
dc.date.submitted | 2020-07-01 | |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15340 | - |
dc.description.abstract | 本研究旨在探討非GAAP盈餘可比較性與市場反應、分析師跟隨及分析師間對非GAAP盈餘預測波動間之關係。我們首先對非GAAP盈餘可比較性與市場反應之關聯性進行研究。實證結果顯示,當非GAAP盈餘可比較性越高時,資訊品質提高,會提升市場對非GAAP盈餘之信賴程度,進而產生較好的市場反應。另外,我們亦針對非GAAP盈餘可比較性與分析師行為中之兩個面向,即分析師跟隨及分析師預測之特質,進行研究。我們發現,非GAAP盈餘可比較性與分析師的跟隨係呈正向相關,而非GAAP盈餘可比較性與分析師間對非GAAP盈餘的預測波動則係呈反向相關。以上兩個實證結果指出,當非GAAP盈餘可比較性提高時,會降低分析師取得與公司有關資訊之成本,並提升其所取得資訊之質與量。 | zh_TW |
dc.description.abstract | This paper aims to discuss the relationship between non-GAAP earnings comparability and market reaction, analysts’ coverage and analysts’ dispersion. We first investigated the association among non-GAAP earnings comparability and market reaction. The empirical result shows that as the non-GAAP earnings comparability increases, the quality of information improves, which makes non-GAAP earnings more trustworthy and further leads to better market reaction. Second, we investigated the relationship between non-GAAP earnings comparability and the two dimensions of analysts’ behavior-analysts’ coverage and the property of analysts’ forecasts. We found that non-GAAP earnings comparability is positively related with analysts’ coverage and negatively related with analysts’ dispersion. These two empirical results suggest that the greater the non-GAAP earnings comparability is, the lower the cost for analysts to acquiring firm-related information will be. Furthermore, the quality and the quantity of the information will therefore be enhanced. | en |
dc.description.provenance | Made available in DSpace on 2021-06-07T17:33:03Z (GMT). No. of bitstreams: 1 U0001-0107202012002600.pdf: 1315021 bytes, checksum: 19eb601ff68e9310ba2e1b33cf5ff269 (MD5) Previous issue date: 2020 | en |
dc.description.tableofcontents | 摘要 I ABSTRACT II 目錄 III 圖表目錄 IV 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究貢獻 4 第三節 研究架構 5 第二章 文獻回顧與假說發展 6 第三章 研究方法 10 第一節 樣本選取與資料蒐集 10 第二節 實證模型與變數衡量 12 第四章 實證結果與分析 17 第一節 敘述統計 17 第二節 迴歸結果 23 第三節 穩健性測試 26 第五章 結論 30 附錄 32 參考文獻 34 | |
dc.language.iso | zh-TW | |
dc.title | 非GAAP盈餘可比較性、市場反應、分析師跟隨和分析師間預測波動 | zh_TW |
dc.title | Non-GAAP Earnings Comparability, Market Reaction, Analysts’ Coverage and Analysts’ Dispersion | en |
dc.type | Thesis | |
dc.date.schoolyear | 108-2 | |
dc.description.degree | 碩士 | |
dc.contributor.coadvisor | 尤琳蕙(Lin-Hui Yu) | |
dc.contributor.oralexamcommittee | 林純央(Chun-Yang Lin),張窈菱(Yao-Lin Chan) | |
dc.subject.keyword | 非GAAP盈餘,可比較性,市場反應,分析師跟隨,分析師間預測波動, | zh_TW |
dc.subject.keyword | non-GAAP earnings,comparability,market reaction,analysts’ coverage,analysts’ dispersion, | en |
dc.relation.page | 36 | |
dc.identifier.doi | 10.6342/NTU202001230 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2020-07-02 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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