The empirical investigation of the usefulness of accounting accruals.
碩士 === 輔仁大學 === 會計學系碩士班 === 95 === I examine in this study the role of accounting estimates embedded in accruals for earnings quality, namely, the ability of accounting earnings to predict future cash flows and earnings. Our examination is based on two sets of tests: (1) Out-of-sample predictions of...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/66729592020355484542 |