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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/92417

    Title: 公司風險事項揭露與分析師盈餘預測誤差-以台灣半導體業為例;Firm’s Risk Factor Disclosures and the Analysts’ Forecast Errors: Evidence from Taiwan Semiconductor Industries
    Authors: 周宜臻;Chou, Yi-Chen
    Contributors: 會計研究所
    Keywords: 分析師盈餘預測誤差;風險事項揭露;悲觀態度;Analysts’ forecast errors;Risk factor disclosures;Pessimistic attitude
    Date: 2023-07-08
    Issue Date: 2023-10-04 16:00:13 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究以台灣2011年至2021年半導體上市上櫃公司為研究標的,旨在探討風險事項揭露與分析師盈餘預測誤差(以分析師每股盈餘預測平均值扣除公司實際每股盈餘)之影響效果。
    ;This study focuses on Taiwan′s listed and OTC semiconductor companies from 2011 to 2021, aiming to investigate the impact of risk disclosure on analysts’ earnings forecast errors (measured as the difference between analysts’ predicted average earnings per share and actual earnings per share of the companies).
    The research findings indicate that as companies disclose more risk factors, analysts’ earnings forecast errors also increase, showing a positive correlation between the two variables. In other words, despite the improvement in corporate transparency and more detailed risk disclosure, these risk factors themselves are predominantly negative information. As a result, analysts tend to adopt a pessimistic attitude and predict earnings for companies with potential risks, leading to significant disparities between their forecasts and the actual earnings.
    Appears in Collections:[會計研究所 ] 博碩士論文

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