The effects of requiring the release of pre-announced earnings on audit judgments
碩士 === 國立政治大學 === 會計研究所 === 92 === This thesis experimentally examines the effects of a regulation on audit judgments. In November 2002, the Securities and Futures Commission announced a new measure requiring listed companies that have made their financial forecast to the public to release within a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/53114559018555162994 |