Is Analysts’ Cash Flow Forecast a Determinant of Firms’ Choice of Operating Cash Flow Metrics as Performance Measure?
碩士 === 國立臺灣大學 === 會計學研究所 === 103 === For the reason that accrual component of earnings contains more noise and might involve more window dressing, firms are required to provide Statement of Cash Flows as part of the full set of financial statements since 1988. Motivated by the increasing attention b...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/57214856620526179209 |