經理人性別差異與自願性盈餘預測關聯性之研究

• Main Author: 邱逸婷
• Language: 中文
• Published: 國立政治大學
• Subjects: 性別差異; 盈餘預測; 自願性揭露
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0098353043%22.

本文旨在探討經理人性別差異與自願性盈餘預測之關聯性，即公司經理人性別是否會對其自願性盈餘預測偏差性及自願性盈餘預測準確度造成影響。由過去有關性別差異之研究可發現女性具有規避風險、保守行事…等特點，故本研究欲探討經理人性別差異對自願性盈餘預測之影響。實證結果發現：女性經理人進行自願性盈餘預測時，盈餘預測值較保守。相反的，男性經理人進行自願性盈餘預測時，盈餘預測值則較具樂觀性。再者，當公司經理人性別為女性時，自願性盈餘預測準確度較高。 === In this thesis, I explore the association between gender differences and the management earnings forecasts. Prior studies show that, in general, women are more risk adverse and act more ethically than man. Therefore, I examine whether the gender of management affects the bias and accuracy of management earnings forecasts. Consistent with my predictions, the results show that female CEOs release more conservative forecasts than their male CEOs counterparts. Moreover, I also find that female CEOs issue less accurate earnings forecasts compared to male CEOs. Overall, this study provides evidence that there are the relationship between gender difference and the bias of management earnings forecasts.