A Study on the Factors Affecting the Accuracy of the Unaudited Earnings

碩士 === 東吳大學 === 會計學系 === 90 === Based on the Taiwan’s listed firms from 1992 to 2000 as samples, we analyzed whether the accuracy of the unaudited earnings, which will be required to be disclosed by SEC, is affected by firm size, debt ratio, ownership structure, good news and audit quality. The diff...

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Bibliographic Details
Main Authors: I-Lun Lu, 盧怡倫
Other Authors: Jian, Xue-Fang
Format: Others
Language:zh-TW
Published: 2002
Online Access:http://ndltd.ncl.edu.tw/handle/89254271024376004173