The Association between Mandatory Management Earnings Forecast and Earnings Quality
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 102 === Accounting quality is defined not only by the relevance of underlying financial performance to the decision but also by the abilities of the accounting system related to measure performance. In Japan, all management earnings forecasts are all mandatory, this...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/3cv28n |