The Association between Investment cash flow sensitivity and the Properties of Management Voluntary Earnings Forecasts
碩士 === 中原大學 === 會計研究所 === 102 === In this study, we focus on Taiwan Public companies to explore the association between investment cash flow sensitivity and Voluntary Financial Forecasts. This study discovers that companies increase investment cash flow sensitivity to undertake high information ris...
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ndltd-TW-102CYCU53850162019-05-15T21:22:54Z http://ndltd.ncl.edu.tw/handle/4nyqsg The Association between Investment cash flow sensitivity and the Properties of Management Voluntary Earnings Forecasts 投資現金流量敏感度對自願性財務預測之關聯性 Tzu-Ching Huang 黃姿晴 碩士 中原大學 會計研究所 102 In this study, we focus on Taiwan Public companies to explore the association between investment cash flow sensitivity and Voluntary Financial Forecasts. This study discovers that companies increase investment cash flow sensitivity to undertake high information risk and financing cost that herein enhance the willing of Voluntary Earnings Forecasts publication. In addition, investment cash flow sensitivity as a variable to measure the impact from the companies with published financial forecasts. It discovers the Earnings forecast earnings optimism relatively better quality from the companies with published financial forecasts. Because disclosures behavior could attract more investors and generate positive effectiveness through the market force. Shou-Min Tsao Hsien-Li Lee 曹壽民 李先莉 2014 學位論文 ; thesis 39 zh-TW |
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碩士 === 中原大學 === 會計研究所 === 102 === In this study, we focus on Taiwan Public companies to explore the association between investment cash flow sensitivity and Voluntary Financial Forecasts. This study discovers that companies increase investment cash flow sensitivity to undertake high information risk and financing cost that herein enhance the willing of Voluntary Earnings Forecasts publication.
In addition, investment cash flow sensitivity as a variable to measure the impact from the companies with published financial forecasts. It discovers the Earnings forecast earnings optimism relatively better quality from the companies with published financial forecasts. Because disclosures behavior could attract more investors and generate positive effectiveness through the market force.
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author2 |
Shou-Min Tsao |
author_facet |
Shou-Min Tsao Tzu-Ching Huang 黃姿晴 |
author |
Tzu-Ching Huang 黃姿晴 |
spellingShingle |
Tzu-Ching Huang 黃姿晴 The Association between Investment cash flow sensitivity and the Properties of Management Voluntary Earnings Forecasts |
author_sort |
Tzu-Ching Huang |
title |
The Association between Investment cash flow sensitivity and the Properties of Management Voluntary Earnings Forecasts |
title_short |
The Association between Investment cash flow sensitivity and the Properties of Management Voluntary Earnings Forecasts |
title_full |
The Association between Investment cash flow sensitivity and the Properties of Management Voluntary Earnings Forecasts |
title_fullStr |
The Association between Investment cash flow sensitivity and the Properties of Management Voluntary Earnings Forecasts |
title_full_unstemmed |
The Association between Investment cash flow sensitivity and the Properties of Management Voluntary Earnings Forecasts |
title_sort |
association between investment cash flow sensitivity and the properties of management voluntary earnings forecasts |
publishDate |
2014 |
url |
http://ndltd.ncl.edu.tw/handle/4nyqsg |
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