An Empirical Evaluation of Accrual Prediction Models Utilizing on Earnings Forecast Errors and Earnings Quality
碩士 === 國立成功大學 === 會計學系碩博士班 === 94 === This paper follow Burgstahler and Dichev(1997) to provides evidence that firms manage reported earnings to avoid earnings losses or avoid earnings decreases. Using empirical distribution of changes forecast error to examine influences the different of relate ear...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/44033657821070878424 |