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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 張景宏 | zh_TW |
| dc.contributor.advisor | Ching-Hung Chang | en |
| dc.contributor.author | 歐雅婷 | zh_TW |
| dc.contributor.author | Ya-Ting Ou | en |
| dc.date.accessioned | 2023-07-31T16:19:49Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-07-31 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-06-27 | - |
| dc.identifier.citation | Anilowski, C. L., Feng, M., & Skinner, D. J. (2007). Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance. Journal of Accounting and Economics, 44(1–2), 36–63.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87922 | - |
| dc.description.abstract | 本研究主要探討公司董事會的風險偏好，是否會影響財務指引的揭露政策，並嘗試解釋公司發布財報後盈餘超預期，是否隱含優異的經營管理以外的因素。在變數選擇部分，我使用「是否持有飛行員執照」當作董事會成員風險偏好的代理變數。研究結果顯示，公司董事會成員的風險特質，確實對於財務指引政策具有影響力，而並且也從中證明，系統性風險以及個別公司風險也是財務預測與實際財報表現失準的原因之一。而在控制產業及公司特性之後，董事會風險偏好仍然對於盈餘超預期的表現具有統計上的顯著影響力。 | zh_TW |
| dc.description.abstract | This study examines whether the risk preferences of a company's board of directors affect its financial disclosure policies and attempts to explain whether better-than-expected earnings after a company releases its financial reports imply factors beyond excellent management. In the variable selection process, I chose the possession of a pilot's license to be a proxy variable for the risk preferences of board members. The results show that the risk characteristics of a company's board members do indeed have an impact on its financial guidance policies. Furthermore, it is also demonstrated that systematic risk and individual company risk are among the reasons for discrepancies between financial forecasts and actual financial performance. Even after controlling for industry and company characteristics, the risk preferences of the board of directors still have statistically significant impact on earnings exceeding expectations. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-07-31T16:19:49Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-07-31T16:19:49Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 1 第一章 緒論 1
1.1 研究假設探討 3 2 第二章 研究方法 4 2.1 資料來源 4 2.2 迴歸模型設定 5 2.3 敘述性統計 8 2.4 統計模型結果 9 2.5 統計結果總結 12 3 第三章 結論 13 3.1 研究限制及建議 14 4 參考文獻 15 5 附錄 17 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 財務預測 | zh_TW |
| dc.subject | 董事會 | zh_TW |
| dc.subject | 個人風險愛好 | zh_TW |
| dc.subject | 風險偏好 | zh_TW |
| dc.subject | 盈餘管理 | zh_TW |
| dc.subject | board | en |
| dc.subject | earnings management | en |
| dc.subject | earnings forecast | en |
| dc.subject | personal risk-taking | en |
| dc.subject | risk preference | en |
| dc.title | 董事會風險偏好對公司財務指引之影響：以飛行員董事為例 | zh_TW |
| dc.title | The Impact of Boards’ Risk Preference on Earnings Guidance: An Example of Pilot Directors | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 111-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 劉心才;徐愛恩 | zh_TW |
| dc.contributor.oralexamcommittee | Hsin-Tsai Liu;Ai-An Tsui | en |
| dc.subject.keyword | 董事會,財務預測,盈餘管理,風險偏好,個人風險愛好, | zh_TW |
| dc.subject.keyword | board,earnings forecast,earnings management,risk preference,personal risk-taking, | en |
| dc.relation.page | 29 | - |
| dc.identifier.doi | 10.6342/NTU202301195 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2023-06-29 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 財務金融學系 | - |
| 顯示於系所單位： | 財務金融學系 | |
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|---|---|---|---|
| ntu-111-2.pdf 未授權公開取用 | 1.16 MB | Adobe PDF |
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