Pension Funding and Properties of Analysts’ Information Environment
碩士 === 元智大學 === 會計學程 === 99 === Pension accounting, a complicated accounting item, includes the complexity of pension calculation and a large amount of estimated data and information. There would be higher forecast errors when analysts make earnings forecasts for firms with high complexity of pensio...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/82404022305294572424 |