The Effect of "IAS38 Intangible Assets" Adoption on Financial Analysts' Forecast Errors: The Case for Asian Countries
碩士 === 國立成功大學 === 會計學系碩博士班 === 97 === This study examines the effect of IAS 38 “Intangible assets” adoption on analysts’ earnings forecast errors for Asian countries. Secondly, this paper also compares analysts’ earnings forecast errors for IAS 38 adoption versus non-IAS 38 adoption firms. Finanly,...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/28092218367475084964 |