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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2012
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Online Access: | http://ndltd.ncl.edu.tw/handle/22106665740369415310 |