코스닥 신규상장 기업의 특성에 따른 재무분석가의 이익예측력에 관한 연구
분야
사회과학 > 경영학
저자
전성일 ( Seong Il Jeon ) , 이기세 ( Ki Se Lee )
발행기관
한국지식경영학회
간행물정보
지식경영연구 2012년, 제13권 제5호, 1~13페이지(총13페이지)
파일형식
0x500482.pdf [무료 PDF 뷰어 다운로드]
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    영문초록
    This study investigates whether firm-specifics affect forecast accuracy using a sample of IPO firms in Korea. The forecasts accuracy can be differentiated depending on firm specifics. This study uses the foreign investor, intangible asset and patents as firm specifics. The analysts are divided into two groups by firm-specifies(foreign investors ratio of low and high, intangible asset ratio of low and high, patents of acquisition) and also examine the degree of analysts`s forecast accuracy over the two groups. and examined the degree of the analysts` forecast accuracy over the two groups. The sample is composed of 460 IPO (Initial Public Offering) firms listed on the KOSDAQ (Korean Securities Dealers Automated Quotations) for the period from 2001 to 2009. The analysts` forecast accuracy is much higher in the group of high foreign investor but is lower in the group of high intangible assets and patents. Also, the group of high foreign investors respectively interacts with group of high intangible assets ratio and group of patents of acquisition. In result, The analysts` forecast accuracy is higher because foreign investor is decreased information asymmetry. This study compares suggests that patents may be helpful for predicting forecast accuracy.
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