Internationalization, corporate governance, and voluntary management earnings forecasts
碩士 === 國立政治大學 === 會計研究所 === 99 === This study investigates the effects of internalization and corporate governance on voluntary management earnings forecasts. Based on a sample of 2009 S&P 500 companies spanning from 2002 and 2007, I do not find the issuance of voluntary management earnings fore...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/55492492608435604813 |
| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 99 === This study investigates the effects of internalization and corporate governance on voluntary management earnings forecasts. Based on a sample of 2009 S&P 500 companies spanning from 2002 and 2007, I do not find the issuance of voluntary management earnings forecasts to be related with the degree of internalization and the quality of corporate governance. However, the empirical results indicate that the
accuracy of management earnings forecasts is positively associated with the degree of internalization and the quality of corporate governance.
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