Voluntary Earnings Forecast、Earning Management, and Market Reaction
碩士 === 國立中正大學 === 會計學研究所 === 99 === This study examines whether investors react to real and accounting earnings management activities differently in the pre-mandatory earnings forecast and the post-mandatory earnings forecast regimes after public firms were no longer required to issue earnings forec...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2011
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Online Access: | http://ndltd.ncl.edu.tw/handle/72090714957515385475 |