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    題名: 公司上市前強制性財務預測與上市後營運績效關係之研究
    The relationship between revision of mandatory forecasts and changes in operating performance
    作者: 李清添
    貢獻者: 鄭丁旺
    李清添
    關鍵詞: 財務預測
    營運績效
    日期: 1997
    上傳時間: 2016-04-27 14:05:52 (UTC+8)
    摘要: 本研究目的在探討上市後業績與盈餘衰退之公司其強制性財務預測的準確性、修正頻率與時間特性等資訊特質是否與非衰退公司之間有顯著的不同。
    This study aims to examine the relationship between the revision of mandatory forecasts and the changes in operating performance. This study contends that the forecast revisions should significantly correlate with changes in operating performance. No such study has investigated this issue in the past literature; thus, this is an important issue. This study selects samples from the period between June 30, 1991 and December 31,1996.
    描述: 碩士
    國立政治大學
    會計學系
    85353032
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002002126
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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