IPO Firms’Earnings Forecast Bias and Strategic Accounting Reporting

碩士 === 朝陽科技大學 === 會計所 === 96 === Gounopoulos(2004) suggests that IPO firms’ earnings forecast can reduce the degree of asymmetric information between the issuer and investors. Thus, the valuation implication of earnings forecast in IPO market is worthy of examination. In 1991, the authorized agent...

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Bibliographic Details
Main Authors: Ying-Chieh Kao, 高英傑
Other Authors: Ching-Lung Chen
Format: Others
Language:zh-TW
Published: 2008
Online Access:http://ndltd.ncl.edu.tw/handle/41561599764921340192