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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  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

    Keywords: 會計資訊揭露
    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
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002003989
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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