The Relation Between Financial Forecast Renewal and Earnings Management

碩士 === 東吳大學 === 會計學系 === 89 === ABSTRACT For the purpose of improving the forecast value of financial information, the Security and Futures Committee (SFC) began to form the system of enforcing firms to disclose their financial forecast information from 1993.The SFC enact a regulation...

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Bibliographic Details
Main Authors: Chen, Chiang-Hsun, 陳薔旬
Other Authors: Su, Yu-Hui
Format: Others
Language:zh-TW
Published: 2001
Online Access:http://ndltd.ncl.edu.tw/handle/95507752522008337931