Quadrophobia: Strategic Rounding of EPS Data

碩士 === 銘傳大學 === 財務金融學系碩士班 === 99 === Company management might undertake earnings management due to self interest, making EPS conform to analysts forecast, as well as maintaining gradual increase of earnings data, as if without the interference of human factors. If company management would like to in...

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Bibliographic Details
Main Authors: Yu-chieh Hsu, 徐玉杰
Other Authors: Yu-chen Tu
Format: Others
Language:zh-TW
Published: 2011
Online Access:http://ndltd.ncl.edu.tw/handle/44848328272583040151