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    篇名/題名:盈餘預測品質與核閱會計師事務所品牌、預測性質及盈餘管理行為關聯性之研究
    摘要:The purpose of the study is to investigate how quality of earnings forecasts relates to brand name of the reviewing CPA firms, characteristics of forecasts and earnings management. There are three main findings: (1) There is no significant difference between earnings forecasts reviewed by Big five and Non-big five in terms of forecast error rates, tendency of positive bias, extent of positive bias, and extent of negative revision, (2) Manadatory earnings forecasts are instrumental to the reduction of forecast error rates and to the inhibition of the extent of over-optimistic forecasts. (3) Earnings management, proxied by discretionary accruals, is negatively and significantly related to forecast error rates, tendency of positive bias, extent of positive bias, and extent of negative revision. The results suggest that brand name of the reviewing CPA firms is not a determining factor in the accuracy of earnings forecasts and audit quality is not necessarily the same as reviewing quality. Mandatory earnings forecasts should be continued due to its lower error rates and it is rather prevalent that companies manage earnings to influence the error rates of earnings forecasts.
    類型:期刊論文
    版次:績效與策略研究,第2卷,第2期,頁57-84。
    西元出版年:2005
    著作語言:zh-TW
    作者:曾玉琦、沈文華、陳建嘉
    學校系所:財務金融系