Do Analysts’ Provision of Cash Flow Forecasts Facilitate Market Price Discovery?
博士 === 國立中央大學 === 企業管理研究所 === 100 === This study examines whether analysts’ provision of cash flow forecasts improves the efficiency of investor reaction to valuation implications of accruals. We find that investors tend to overestimate the information in accruals. However, there is a significant re...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/43634628694284918455 |