| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系 === 100 === Management earnings forecasts are aim at increasing the companys’ financial transparency and decreasing information asymmetry. But financial statements restatement would affect credibility of financial statements. This study investigates the association between financial position, corporate governance, financial statements restatement and the accuracy, credibility of management earnings forecasts. We find that management earnings forecasts issued by financial distressed firms and firms with poor corporate governance have lower accuracy and greater upward bias. We also find that financial statements restatement have no effects on the accuracy, credibility of management earnings forecasts.
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