The Impact of Financial Restatements on Information Content of Earnings

碩士 === 國立臺灣大學 === 會計學研究所 === 96 === The purpose of this study is to explore the impact of financial restatements on information content of earnings- whether restatements would induce investors to rely less on future financial statements so that the information content of earnings declines following...

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Bibliographic Details
Main Authors: Yi-Chieh Lin, 林宜潔
Other Authors: 王泰昌
Format: Others
Language:zh-TW
Published: 2008
Online Access:http://ndltd.ncl.edu.tw/handle/38506416769797099701