台灣上市電子公司研究發展費用與強制性盈餘預測關聯性之實證研究
碩士 === 國立彰化師範大學 === 商業教育學系 === 87 === This study explores the extent mandatory management forecast error affects R&D expenditure of electron firms listed on the Taiwan Stock Exchange. Our empirical results are consistent with the notion of strategic manipulation. First, firms with optimistic (pe...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1999
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| Online Access: | http://ndltd.ncl.edu.tw/handle/26269072446213656979 |