The Relationship Between Function of Board Members and Quality of Analyst Earnings Forecasts
碩士 === 淡江大學 === 會計學系碩士班 === 106 === The main purpose of this study is to explore the relationship between the function of board members and quality of analyst earnings forecasts and join variable of enterprise risk management to observe the moderating effect of the board member function on the quali...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/nbk7uj |
| Summary: | 碩士 === 淡江大學 === 會計學系碩士班 === 106 === The main purpose of this study is to explore the relationship between the function of board members and quality of analyst earnings forecasts and join variable of enterprise risk management to observe the moderating effect of the board member function on the quality of analyst earnings forecasts. Refer to the previous literature to analyze and measure the functions of board members using comprehensive indicators, and the analyst forecast error is a proxy for analyst earnings forecast quality. The samples are selected from Taiwan listed companies in the Electronics industry during the period 2012-2016, the results show that the influence of function of board member analyst earnings forecast error has an insignificant effect. This study also indicates that enterprise risk management and analyst forecast error are significantly negatively correlated, indicating that good risk management can provide better information quality for analysts to make earnings forecasts.
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