Insider Trading, Downward Revision of Managerial Earnings Forecast and Earnings Management
碩士 === 輔仁大學 === 會計學系碩士班 === 93 === This thesis examines managerial ethics with regard to managerial earnings forecast by investigating the insider trading and earnings management behaviors prior to the downward revision of managerial earnings forecasts. First, empirical tests are performed to discri...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/87679095646533839005 |