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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2008
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Online Access: | http://ndltd.ncl.edu.tw/handle/38506416769797099701 |