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來源資料
頁籤選單縮合
題名 | 強制性財務預測準確度之研究--營業損益與稅前損益之比較=The Accuracy of Mandatory Financial Forecast: The Operating Income and Income before Taxes |
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作者 | 林鳳麗; | 書刊名 | 德明學報 |
卷期 | 20 2002.12[民91.12] |
頁次 | 頁39-54 |
分類號 | 494.76 |
關鍵詞 | 強制性財務預測; 營業損益; 稅前損益; Mandatory financial forecast; Operating income; Income before taxes; |
語文 | 中文(Chinese) |
中文摘要 | 本研究選取民國81年至90年之上市公司曾更新強制性財務預測共1026筆樣本為研 究對象, 比較營業損益與稅前損益預測之準確性及修正幅度,並檢視財務預測高 (低 ) 估 的現象。研究結果歸納如下:一、民國 81 年至 90 年之間,除了民國 83、86 及 87 年外 ,其餘七年皆是首次營業損益比首次稅前損益之預測準確性高,但只有一年達統計顯著水準 。二、稅前損益之修正幅度顯著大於營業損益之修正幅度,表示管理當局對於營業外損益項 目的預測較難掌控。三、70% 以上公司其營業損益或稅前損益之預測有高估現象。四、營業 損益於民國 82 年 90 年與稅前損益於民國 84 年 90 年,其預測高估誤差顯著高於低估誤 差。 |
英文摘要 | The 1026 samples include listed companies that revise mandatory financial forecasts from 1992 to 2001. We compare the forecast accuracy and revision of operating income and income before taxes. We also examine the overestimate (underestimate) forecast. The empirical results are as follows: 1.The accuracy of original operating income forecast is better than that of income before taxes from 1992 to 2001 excluding 1994, 1997 and 1998, but only one year has the significant level. 2.The revising range of operating income is significantly greater than that of income before taxes. It shows much difficult for the management to forecast the non-operating gains (losses). 3.Over 70% companies tend to overestimate the financial forecast of operating income and income before taxes. 4.The overestimate forecast groups of the operating income from 1993 to 2001 and the income before taxes from 1995 to 2001 have lower forecast accuracy than that of the underestimate forecast groups. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。