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題名 | 強制性與自願性財務預測制度下外部監理機制與財務盈餘預測精準度之關聯性=The Relationship between External Supervision Mechanisms and Financial Earnings Forecast Accuracy under Mandatory and Voluntary Financial Forecast System |
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作者 | 黃劭彥; 鍾宇軒; | 書刊名 | 證券市場發展季刊 |
卷期 | 24:3=95 2012.09[民101.09] |
頁次 | 頁1-46 |
分類號 | 494.7 |
關鍵詞 | 盈餘預測精準度; 強制性財務預測; 自願性財務預測; 外部監理機制; Earnings forecast accuracy; Mandatory forecast; Voluntary forecast; External supervision mechanism; |
語文 | 中文(Chinese) |