The Determinants of the Accuracy of Earnings Information-Empirical Evidence from Listed Companies in Taiwan and China

碩士 === 國立成功大學 === 會計學系碩博士班 === 93 === The main purpose of this study is to investigate the determinants of the accuracy of earnings forecast in Taiwan and China. Before 2005, the disclosure of earnings forecast is mandatory under some specific situations in Taiwan, and that is voluntary in China aft...

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Bibliographic Details
Main Authors: Hsuan-Ling Feng, 馮軒綾
Other Authors: Jeng-Ren Chiou
Format: Others
Language:zh-TW
Published: 2005
Online Access:http://ndltd.ncl.edu.tw/handle/46890286182851965683