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題 名 | 影響預測盈餘、強制性自結盈餘與公告盈餘間一致性因素之研究=A Study on the Factors Affecting the Consistency of Forecast Earnings, Mandatory Preliminary Earnings and Audited Earnings |
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作 者 | 黃姵瑄; | 書刊名 | 管理與資訊學報 |
卷 期 | 12 2007.06[民96.06] |
頁 次 | 頁91-127 |
分類號 | 495.78 |
關鍵詞 | 強制性自結盈餘; 盈餘一致性; Mandatory preliminary earnings; Consistency of earnings; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究以90年到92年有公開財務預測及發佈自行結算盈餘之上市上櫃公司為樣本,共計1762個觀測值。探討的問題主要有三個:第一個議題是探討影響「預測與自結盈餘差異」的因素,第二個議題是探討影響「自結與公告盈餘差異」之因素,最後探討影響「預測、自結、公告盈餘」一致性的因素,共三個方面進行探討。實證結果彙總如下: 一、關於「預測與自結盈餘的差異(第一階段差異)」之影響因素方面公司規模、負債比率、盈餘變異性、自結與公告盈餘的差異(第二階段差異)、自結盈餘申報是否逾期、固定資產變動率等因素會顯著影響預測與自結盈餘的差異。 二、關於「自結與公告盈餘的差異(第二階段差異)」之影響因素方面負債比率、有無好消息、自結盈餘申報是否逾期、預測與自結盈餘的差異(第一階段差異)、轉投資規模、存貨數量、第一段差異是否大於第二段差異等七個因素會顯著影響自結與公告盈餘的差異。 三、關於「預測、自結、公告盈餘」一致性之影響因素方面 (1)公司規模、負債比率、存貨數量、審計品質等四因素會顯著影響預測、自結與公告盈餘的一致性。 (2)當公司的應收帳款愈大,預測盈餘、自結盈餘與公告盈餘愈不一致。 (3)當公司審計品質愈好時,預測盈餘、自結盈餘與公告盈餘愈不一致。 第一段差異和第二段差異會相互影響,第一段差異愈大,第二段差異會顯著的愈大。 |
英文摘要 | The purpose of this research is to investigate factors that affect the difference between forecast earnings, mandatory preliminary earnings, and audited earnings, as well as factors that affect the consistency of these three kinds of earnings. We analyzed mandatory preliminary earnings, forecast earnings and audited earnings in Taiwan's listed companies. Empirical results are as follows: (1) According to the results of multiple OLS regression analysis, the difference between forecast earnings and mandatory preliminary earnings is significantly affected by firm size, debt ration, and mandatory preliminary earnings that is past the filing date. (2) According to the Logistic model, the difference between forecast earnings and the mandatory preliminary earnings is significantly affected by firm size, debt ratio, earnings variance, fix assets, and the second difference. (3) According to multiple OLS regression analysis, the difference between mandatory preliminary earnings and audited earnings is significantly affected by debt ration, and announcement of good news. (4) From logistic model it is shows that the difference between mandatory preliminary earnings and audited earnings is significantly affected by firm size , debt ration, announcement of goods news, past filing due date, the first difference, inventory ratio, and long-term investment ration. (5) The consistency of the three kinds of earnings is significantly affected by firm size, debt ratio, inventory ratio, and audit quality. |
本系統中英文摘要資訊取自各篇刊載內容。