The effect of manager's earnings forecast error on actual earnings and share price -- A case study of listed companies.
碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 100 === The corporate net income is made based on accrual basis. However, the flexibility within accounting recognition gives managers certain control upon accruals, and thereby proceed earnings management to affect corporate net income. Such manipulation caused man...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/02807720271562769319 |