總體經濟和產業特性對公司積效和盈餘之影響

• Main Author: 李慶宗
• Other Authors: 陳明道
• Format: Others
• Language: zh-TW
• Published: 1997
• Online Access: http://ndltd.ncl.edu.tw/handle/77780479543018910375

碩士 === 輔仁大學 === 金融研究所 === 85 === 　　This research discusses: 　　(1)The correlation between accounting fundamentals and corporate performance and earnings. 　　(2)The applications of accounting fundamentals when managers forecast. 　　(3)Are forescast result better after considering macroeconomic variables and industrial competitive characteristics? 　　(4)Accounting fundamentals which domain corporate performance and earnings. 　　Followings are empirical results: 　　(1)The correlation between accounting fundamentals and corporate performance and current earnings are the same with the hypothesis but the correlation between accounting fundamentals and futute earnings is different from the hypothesis. 　　(2)Managers'' applications of accounting fundamentals are the same as actual situation. 　　(3)The results are better after dividing by macroeconomic variables and industrial competitive characteristics. Is is useful for analysis efficient. 　　(4)Gross profit is primary accounting fundamental which domains corporate performance and eanings.