| dc.contributor | 會計系 | |
| dc.creator (作者) | Cheung, Joseph K.;Li, Mandy;Wu, Anne | |
| dc.creator (作者) | 吳安妮 | zh_TW |
| dc.date (日期) | 1991 | |
| dc.date.accessioned | 3-Sep-2015 16:34:38 (UTC+8) | - |
| dc.date.available | 3-Sep-2015 16:34:38 (UTC+8) | - |
| dc.date.issued (上傳時間) | 3-Sep-2015 16:34:38 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/78260 | - |
| dc.description.abstract (摘要) | This study evaluates whether hypotheses of US management`s earnings forecast decisions can explain similar decisions in Taiwan. It considers the applicability of positive accounting theories across national boundaries. A match-pair design is used to test the explanatory power of the hypotheses, on two forecast-release samples, one US and one Taiwanese. Both a univariate test and a multivariate test indicate that the hypotheses are more descriptive of management`s behavior in the United States than in Taiwan. This leads to the conclusion that positive accounting theories have limited validity internationally because they are heavily dependent on the background institutions. | |
| dc.format.extent | 160 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | International Journal of Accounting, 26(4), 264-276 | |
| dc.title (題名) | A Comparative Analysis of US and Taiwanese Firms` Decisions to Issue Earnings Forecasts | |
| dc.type (資料類型) | article | en |
