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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王衍智 | |
| dc.contributor.author | E-Hsuan Wu | en |
| dc.contributor.author | 吳奕萱 | zh_TW |
| dc.date.accessioned | 2021-06-16T09:24:16Z | - |
| dc.date.available | 2018-07-20 | |
| dc.date.copyright | 2017-07-20 | |
| dc.date.issued | 2017 | |
| dc.date.submitted | 2017-06-19 | |
| dc.identifier.citation | 參考文獻
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/59454 | - |
| dc.description.abstract | 本研究探討公司人力資本對分析師盈餘預測誤差的影響，由於人力資本隱含著較高的未來價值不確定性與資訊複雜度，加上公司對人力資本普遍揭露不足造成資訊不對稱，公司人力資本多寡會影響分析師的盈餘預測。本研究使用U.S. News and World Report發表的全美大學排名來衡量美國各州的人力資本，用以討論公司人力資本與分析師盈餘預測誤差的關係，並深入討論影響途徑。實證結果顯示，當公司當地大學排名越高時，分析師盈餘預測誤差顯著提升，代表公司人力資本越高，分析師盈餘預測誤差會越大。當大學排名加權分數增加1時，分析師盈餘預測誤差會增加約34%，影響十分顯著。本研究也發現，分析師在分析規模小、成長性高、高科技類與HHI指數高的公司時，公司當地大學排名會正向影響分析師盈餘預測誤差較深。 | zh_TW |
| dc.description.abstract | This paper examines the relation between firm’s human capital and analysts’ earnings forecast errors. We assume high future value uncertainty and information complexity of human capital, as well as information asymmetry caused by firm’s human capital insufficient disclosure, increase the difficulty for analysts to assimilate information which in turn increases analysts’ forecast error of human capital-intensive firms. We use college rankings published by U.S. News and World Report to proxy for regional human capital. From the empirical results, there is a positive relationship between the firm’s regional college ranking and analysts’ forecast errors. The magnitude of the firm’s regional college ranking effect on analysts’ forecast errors appears to be economically significant with percentage increases relative to the sample mean estimated at 34%. Accordingly, it indicates greater firm’s human capital will be associated with higher analysts’ earnings forecast errors. These results also suggest that the firm’s regional college ranking will have greater influence on analysts’ forecast errors for firms with characteristic of small size, high growth, high tech and high HHI index. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-16T09:24:16Z (GMT). No. of bitstreams: 1 ntu-106-R04723024-1.pdf: 2989854 bytes, checksum: 48f2f3a9485def15d4d09533bf9350ca (MD5) Previous issue date: 2017 | en |
| dc.description.tableofcontents | 口試委員會審定書 i
誌謝 ii 中文摘要 iii 英文摘要 iv 第一章 緒論 1 第二章 文獻探討與假設建立 5 第一節 假說建立 5 第二節 其他控制變數的預期效果 9 第三章 研究方法及樣本 11 第一節 樣本選取與資料來源 11 第二節 變數衡量 11 第三節 實證模型 13 第四節 樣本統計敘述 14 第四章 實證模型與分析 15 第一節 大學排名加權分數與分析師盈餘預測誤差之實證結果 15 第二節 分群樣本之實證結果 16 第五章 結論 19 參考文獻 20 | |
| dc.language.iso | zh-TW | |
| dc.subject | 人力資本 | zh_TW |
| dc.subject | 分析師盈餘預測誤差 | zh_TW |
| dc.subject | 資訊不對稱 | zh_TW |
| dc.subject | 大學排名 | zh_TW |
| dc.subject | 無形資產 | zh_TW |
| dc.subject | Analyst forecast error | en |
| dc.subject | Information asymmetry | en |
| dc.subject | Intangible assets | en |
| dc.subject | College Rankings | en |
| dc.subject | Human Capital | en |
| dc.title | 大學排名與分析師盈餘預測誤差 | zh_TW |
| dc.title | College Rankings and Analyst Forecast Error | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 105-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 何耕宇,陳彥行 | |
| dc.subject.keyword | 人力資本,分析師盈餘預測誤差,大學排名,無形資產,資訊不對稱, | zh_TW |
| dc.subject.keyword | Human Capital,Analyst forecast error,College Rankings,Intangible assets,Information asymmetry, | en |
| dc.relation.page | 37 | |
| dc.identifier.doi | 10.6342/NTU201700993 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2017-06-20 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 財務金融學研究所 | zh_TW |
| 顯示於系所單位： | 財務金融學系 | |
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