The Impact of Terminating Mandatory Financial Forecasts on Management Forecast Behavior
碩士 === 國立臺北大學 === 會計學系 === 94 === By the end of each year in the past, adjusting and lowering the financial forecast has become routine business for listed companies in Taiwan. This situation suggests that the financial forecasts are not useful to investors. Recently, Financial Supervisory Commissio...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/85159295004516658433 |