Can earnings management be a tool to affect the accuracy of earnings forecasts? Evidence from Taiwan

Shu-Chin Liu; Ai-Chi Hsu; Chun-An Li

doi:10.5897/AJBM.9000126

African Journal of
Business Management

Abbreviation: Afr. J. Bus. Manage.
Language: English
ISSN: 1993-8233
DOI: 10.5897/AJBM
Start Year: 2007
Published Articles: 4156

Full Length Research Paper

Can earningsâ€™ management be a tool to affect the accuracy of earningsâ€™ forecasts? Evidence from Taiwan

Shu-Chin Liu1, Ai-Chi Hsu2 and Chun-An Li2

1Department of International Trade and Logistics, Overseas Chinese University, 100 Chiao Kwang Road, Xitun District, Taichung 407, Taiwan. 2Department of Finance, Yunlin University of Science and Technology.
Email: [email protected]

Article Number - C7FA2E220575
Vol.5(22), pp. 9579-9587 , September 2011
https://doi.org/10.5897/AJBM.9000126

Accepted: 28 June 2011
Published: 30 September 2011

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This article is published under the terms of the Creative Commons Attribution License 4.0.