政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/88671

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/88671

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88671

Title:	強制性與自願性會計資訊揭露之信賴度研究－以盈餘預測資訊為探討對象
Authors:	黃齊堯
Contributors:	吳安妮林基煌黃齊堯
Keywords:	會計資訊揭露信賴度
Date:	1994
Issue Date:	2016-04-29 16:29:42 (UTC+8)
Abstract:	應否強制規範公司揭露盈餘預測資訊一直是學術界常加以探討之問題。會計資訊之主要目的在於提供攸關決策之資訊。如揭露預測資訊，將有助於投資者預測公司的未來狀況，而具有「預測價值」;惟公司通常無法作出準確的預測，因而可能造成誤導使用者之情事。
Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003989
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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