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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2005
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Online Access: | http://ndltd.ncl.edu.tw/handle/46890286182851965683 |