Financial Statements Restatement and Credibility of Management Earnings Forecasts: Empirical Evidence from Firms Listed in the Taiwan Stock Exchange and GreTai Securities Exchange

碩士 === 國立高雄應用科技大學 === 會計系 === 100 === Management earnings forecasts are aim at increasing the companys’ financial transparency and decreasing information asymmetry. But financial statements restatement would affect credibility of financial statements. This study investigates the association between...

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Main Authors:	Chen Chia-Hsin, 陳佳欣
Other Authors:	Xie Wan-Ting
Format:	Others
Language:	zh-TW
Published:	2012
Online Access:	http://ndltd.ncl.edu.tw/handle/22106665740369415310

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spelling	ndltd-TW-100KUAS83850012015-10-13T22:01:09Z http://ndltd.ncl.edu.tw/handle/22106665740369415310 Financial Statements Restatement and Credibility of Management Earnings Forecasts: Empirical Evidence from Firms Listed in the Taiwan Stock Exchange and GreTai Securities Exchange 財務報表重編與管理當局盈餘預測之可信度：台灣上市櫃公司之實證研究 Chen Chia-Hsin 陳佳欣碩士國立高雄應用科技大學會計系 100 Management earnings forecasts are aim at increasing the companys’ financial transparency and decreasing information asymmetry. But financial statements restatement would affect credibility of financial statements. This study investigates the association between financial position, corporate governance, financial statements restatement and the accuracy, credibility of management earnings forecasts. We find that management earnings forecasts issued by financial distressed firms and firms with poor corporate governance have lower accuracy and greater upward bias. We also find that financial statements restatement have no effects on the accuracy, credibility of management earnings forecasts. Xie Wan-Ting 謝宛庭 2012 學位論文 ; thesis 44 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國立高雄應用科技大學 === 會計系 === 100 === Management earnings forecasts are aim at increasing the companys’ financial transparency and decreasing information asymmetry. But financial statements restatement would affect credibility of financial statements. This study investigates the association between financial position, corporate governance, financial statements restatement and the accuracy, credibility of management earnings forecasts. We find that management earnings forecasts issued by financial distressed firms and firms with poor corporate governance have lower accuracy and greater upward bias. We also find that financial statements restatement have no effects on the accuracy, credibility of management earnings forecasts.
author2	Xie Wan-Ting
author_facet	Xie Wan-Ting Chen Chia-Hsin 陳佳欣
author	Chen Chia-Hsin 陳佳欣
spellingShingle	Chen Chia-Hsin 陳佳欣 Financial Statements Restatement and Credibility of Management Earnings Forecasts: Empirical Evidence from Firms Listed in the Taiwan Stock Exchange and GreTai Securities Exchange
author_sort	Chen Chia-Hsin
title	Financial Statements Restatement and Credibility of Management Earnings Forecasts: Empirical Evidence from Firms Listed in the Taiwan Stock Exchange and GreTai Securities Exchange
title_short	Financial Statements Restatement and Credibility of Management Earnings Forecasts: Empirical Evidence from Firms Listed in the Taiwan Stock Exchange and GreTai Securities Exchange
title_full	Financial Statements Restatement and Credibility of Management Earnings Forecasts: Empirical Evidence from Firms Listed in the Taiwan Stock Exchange and GreTai Securities Exchange
title_fullStr	Financial Statements Restatement and Credibility of Management Earnings Forecasts: Empirical Evidence from Firms Listed in the Taiwan Stock Exchange and GreTai Securities Exchange
title_full_unstemmed	Financial Statements Restatement and Credibility of Management Earnings Forecasts: Empirical Evidence from Firms Listed in the Taiwan Stock Exchange and GreTai Securities Exchange
title_sort	financial statements restatement and credibility of management earnings forecasts: empirical evidence from firms listed in the taiwan stock exchange and gretai securities exchange
publishDate	2012
url	http://ndltd.ncl.edu.tw/handle/22106665740369415310
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Financial Statements Restatement and Credibility of Management Earnings Forecasts: Empirical Evidence from Firms Listed in the Taiwan Stock Exchange and GreTai Securities Exchange

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