本研究以我國2000至2012年的上市櫃公司為研究對象，探討管理當局能力與分析師盈餘預測行為的關係，預測行為迴歸模型以分析師追蹤人數、分析師盈餘預測準確性及預測離散度三種特性進行分析。本研究預期，當管理當局能力好，分析師相信該公司將提供可靠性之財務報導，故其追蹤意願提高，且分析師盈餘預測結果將愈接近實際值，彼此間之預測亦趨於一致。
研究結果發現，管理當局能力與分析師追蹤人數、盈餘預測精確度皆呈現顯著正相關，與預測離散程度則為負相關，代表經理人能力較佳，分析師對該公司之追蹤意願較高，且盈餘預測誤差與預測離散度較低。本研究藉此結果推論，管理當局能力愈佳之企業，經理人越會提供品質良好、具可靠性的財務報導，故分析師將愈信賴該公司所提供之資訊，並可幫助分析師做出更精準之盈餘預測，並降低彼此間之預測誤差。

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