Equity Transaction Incentives, Managerial Guidance of Analyst Forecasts, and Earnings Management
碩士 === 輔仁大學 === 會計學系碩士班 === 94 === This study investigates when managers have equity incentives, whether they will tend to meet analysts’ earnings expectations through earnings management or through guidance of analyst forecasts by issuing pessimistic earnings forecast. In addition, it investigates...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/62707205598477937111 |