The Association between Mandatory Management Earnings Forecast and Earnings Quality

The Association between Mandatory Management Earnings Forecast and Earnings Quality

陳怡芬(Yi- Fen Chien)

指導教授 ： 潘健民

國立中正大學/管理學院/會計與資訊科技學系/碩士(2014年)

摘要

無資料

關鍵字

盈餘品質

並列摘要

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 study find the connection between mandatory MEFs and accounting quality. In generally, modified MEFs have a positive correlation on accounting quality.

並列關鍵字

earnings quality

參考文獻

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