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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 林修葳(Hsiou-Wei Lin) | |
| dc.contributor.author | Yu-Hsuan Chan | en |
| dc.contributor.author | 詹于萱 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:03:26Z | - |
| dc.date.available | 2023-07-05 | |
| dc.date.available | 2022-11-24T03:03:26Z | - |
| dc.date.copyright | 2021-07-20 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-06 | |
| dc.identifier.citation | 1.Amiram, D., Owens, E., Rozenbaum, O., 2016. Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements. Journal of Accounting and Economics 62, 121–138. 2.Barth, M.E., Kasznik, R., McNichols, M.F., 2001. Analyst coverage and intangible assets. Journal of Accounting Research 39, 1–34. 3.Behn, B., Choi, J.H., Kang, T., 2008. Audit quality and properties of analyst earnings forecasts. The Accounting Review 83, 327–359. 4.Bhattacharya, N., Desai, H., Venkataraman, K., 2008. Does earnings quality affect information asymmetry? Evidence from trading costs. Contemporary Accounting Research 30, 483–516. 5.Bhushan, R., 1989. Firm characteristics and analyst following. Journal of Accounting and Economics 11, 255–274. 6.Kothari, S.P., Leone, A., Wasley, C.E., 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39, 163–197. 7.Healy, P.M., Palepu, K.G., 2001. Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature. Journal of Accounting and Economics 31, 405 – 440. 8.Hong H, Kubik JD., 2003. Analyzing the analysts: career concerns and biased earnings forecasts. The Journal of Finance 58, 313–351. 9.Hutton, A.P., Marcus, A.J., Tehranian, H., 2009. Opaque financial reports, R2, and crash risk. Journal of Financial Economics 94, 67–86. 10.Irvine, P.J.A., 2000. Do analysts generate trade for their firms? Evidence from the Toronto stock exchange. Journal of Accounting and Economics 30, 209–226. 11.Lang, M., Lundholm, R., 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 31, 246–271. 12.Lehavy, R., Li, F., Merkley, K., 2011. The effect of annual report readability on analyst following and the properties of their earnings forecasts. Accounting Review 86, 1087–1115. 13.Ljungqvist, Alexander, Felicia Marston, Laura T. Starks, Kelsey D. Wei, and Hong Yan., 2007. Conflicts of interest in sell‐side research and the moderating role of institutional investors. Journal of Financial Economics 85, 420–56. 14.Lobo, G. J., Song, M., Stanford, M., 2012. Accruals quality and analyst coverage. Journal of Banking Finance 36, 497-508. 15.Mikhail, M., Walther, B., Willis, R., 1999. Does forecast accuracy matter to security analysts? The Accounting Review 74, 185–200. 16.Patricia M. Dechow, Richard G. Sloan, Amy P. Sweeney., 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13, 1–36. 17.Yu, F., 2008. Analyst coverage and earnings management. Journal of Financial Economics 88, 245– 271. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80261 | - |
| dc.description.abstract | 本文研究不同預估準確度之分析師對於盈餘操弄公司之追蹤報導數量與頻率之差異，以此反映其於預測服務、成本間之取捨與衡量。本文發現，分析師在既已決定願意追蹤盈餘操弄公司時，會更頻繁地發佈對該企業之盈餘預測。此結果呼應先前分析師致力於透過提供難做盈餘估計企業即時訊息以服務資本市場之文獻結果一致。實證結果也顯示，分析師發佈預測總量會隨公司裁決性應計數絕對值增加而減少，表示諸多分析師因成本或大於其所帶來的利益而放棄追蹤盈餘操弄公司。本研究更進一步發現，預測記錄較好的分析師較傾向選擇放棄研究盈餘操弄公司，此或緣於其顧慮自己的預測記錄受負面影響而避免覆蓋盈餘操弄公司。相反地，預測記錄較差的分析師則會持續對這些公司發布盈餘預測。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:03:26Z (GMT). No. of bitstreams: 1 U0001-0407202116514500.pdf: 807030 bytes, checksum: cbf3e89fd6b2443efbdcea2eefba20de (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 1. Introduction 1 2. Hypotheses Development 5 2.1 Relation between mean frequency of forecast issuance and earnings management 5 3. Research models 8 3.1 Variables 8 3.1.1 Measures of earnings management 8 3.1.2 Measures of analysts’ prior-period forecast performance 10 3.2 Relation between mean frequency of forecast issuance and earnings management 12 3.3 Relation between analyst coverage and earnings management 14 3.4 Analysts’ inclination to drop coverage of the manipulative firms 15 4. Empirical results 17 4.1 Descriptive statistics 17 4.2 The influence of earnings management on the frequency of analyst's issuing the forecast 20 4.3 The influence of earnings management on analyst coverage. 22 4.4 Analysts past/future forecast accuracy and their dropping coverage of the manipulation 24 5. Additional tests 28 6. Conclusion 35 References 37 | |
| dc.language.iso | en | |
| dc.subject | 預測頻率 | zh_TW |
| dc.subject | 分析師行為 | zh_TW |
| dc.subject | 預測準確性 | zh_TW |
| dc.subject | 操弄公司 | zh_TW |
| dc.subject | 盈餘管理 | zh_TW |
| dc.subject | 分析師追蹤覆蓋 | zh_TW |
| dc.subject | analyst coverage | en |
| dc.subject | analyst behavior | en |
| dc.subject | forecast accuracy | en |
| dc.subject | manipulative firms | en |
| dc.subject | earnings management | en |
| dc.subject | forecast frequency | en |
| dc.title | 分析師行為與盈餘操弄關聯性 | zh_TW |
| dc.title | Analyst Behavior and Earnings Manipulation | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 梁婉麗(Hsin-Tsai Liu),吳瑞萱(Chih-Yang Tseng) | |
| dc.subject.keyword | 預測頻率,分析師追蹤覆蓋,盈餘管理,操弄公司,預測準確性,分析師行為, | zh_TW |
| dc.subject.keyword | forecast frequency,analyst coverage,earnings management,manipulative firms,forecast accuracy,analyst behavior, | en |
| dc.relation.page | 39 | |
| dc.identifier.doi | 10.6342/NTU202101263 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-07-06 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 國際企業學研究所 | zh_TW |
| dc.date.embargo-lift | 2023-07-05 | - |
| 顯示於系所單位： | 國際企業學系 | |
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