The Impact of Terminating Mandatory Financial Forecasts on Management Earnings Forecast Behavior—In the Perspectives on Corporate Governance
碩士 === 臺灣大學 === 會計學研究所 === 95 === Financial Supervisory Commission of Executive Yuan has decided to terminate the regulation of mandatory disclosure of financial forecasts in order to improve the quality of financial forecasts since 2005. The study examines the effect of terminating the mandatory re...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2007
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Online Access: | http://ndltd.ncl.edu.tw/handle/03771450155257300764 |