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NCUEIR > College of Technology > be > Proceedings > Item 987654321/16991

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Title:	資訊透明度、分析師預測與盈餘管理關係之研究 A Study on the Relationship among Information Transparency, Analysts' Forecast and Earnings Management
Authors:	潘麗卿;陳信憲
Contributors:	商業教育學系
Keywords:	資訊透明度;分析師預測;盈餘管理;路徑分析 Information transparency;Analyst forecast;Earnings management;Path analysis
Date:	2008-05
Issue Date:	2013-07-11T03:19:34Z
Publisher:	中華會計教育學會;彰化師範大學企業管理系
Abstract:	本研究相較於先前之相關文獻之主要研究貢獻在於同時探究資訊透明度、分析師盈餘預測與盈餘管理之關係及其對盈餘管理之影響效果。本研究採路徑分析法探討我國上市櫃公司資訊透明度、分析師盈餘預測及盈餘管理之關係。本研究實證分析結果發現，資訊透明度對分析師盈餘預測離散性具顯著的負向影響關係，亦即當公司揭露資訊愈多資訊透明度愈高時，分析師盈餘預測一致性愈高。資訊透明度對分析師盈餘預測誤差具顯著的負向影響關係，亦即當公司揭露資訊愈多資訊透明度愈高時，分析師盈餘預測誤差愈小。另，由路徑分析最終模式分析得知，資訊透明度及分析師盈餘預測離散性對公司盈餘管理有顯著影響，顯示當公司資訊透明度愈高時，分析師盈餘預測一致性愈高，會使得管理當局愈會傾向採取盈餘管理行為來符合市場對公司盈餘的一致性預期。 In this study, we adopt path analysis to explore the relationship among information transparency, analysts' forecast and earnings management of public companies in Taiwan. The empirical results showed that, the more information transparency the company disclosure, the less forecast dispersion and less forecast error of analysts. Moreover, the management would have more motive to manipulate the earnings while the company disclosure information is more transparent and the analysts' earnings forecast is more consistent.
Relation:	2008現代會計論壇學術研討會
Appears in Collections:	[be] Proceedings

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