Earnings Management, Management Forecasts and Analyst Forecasts: The Evidence from China
碩士 === 國立臺灣師範大學 === 管理研究所 === 102 === The objective of this paper is to investigate whether firms manipulate reported earnings to avoid the threshold for mandatory management forecasts. Financial analysts are specialists in interpreting information about firms. Thus, we examine whether analysts disc...
| 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/57456474943922100867 |