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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/86570

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86570

Title:	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
Authors:	李清添
Contributors:	鄭丁旺李清添
Keywords:	財務預測營運績效
Date:	1997
Issue Date:	2016-04-27 14:05:52 (UTC+8)
Abstract:	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.
Description:	碩士國立政治大學會計學系 85353032
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002126
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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