Do Earnings Reported under IFRS Provide More Useful Information for Prediction and Valuation?
| Autor: | 陳怡潔 |
|---|---|
| Rok vydání: | 2018 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 In this study, from 2010 to 2015 in the Taiwan Stock Exchange (cabinet) of the sample companies, to explore the impact of changes in our criteria on the analyst's ability to predict the value of forecast earning, and to further explore the accuracy of the analyst's earnings forecast. The empirical results show that the use of IFRS in Taiwan, reported earnings will increase the value of the surplus, but also increase the value of the analysts earnings forecast. Analysts in the forecast surplus, but also because of financial information to reveal the integrity of the analyst to improve the accuracy of the forecast earnings, but the analyst's earnings forecast has no significant impact on the degree of dispersion. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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