The Impact of Accounting Restatements on Earnings Forecast Accuracy
碩士 === 國立臺北大學 === 會計學系 === 99 === This study investigates the trends in financial statement restatements since 2002 and analyzes the impact of accounting restatements on earnings forecast accuracy. We use analyst forecasts to proxy for investor beliefs and examine whether restatements increase uncer...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/15078658289026132899 |