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  1. A400 経済学部/経済学研究科
  2. A400a 雑誌掲載論文
  3. 学術雑誌

Mandatory vs. voluntary disclosure of management forecast in China

http://hdl.handle.net/2237/0002001492
http://hdl.handle.net/2237/0002001492
693c7125-9a44-449b-b672-08c636d69129
名前 / ファイル ライセンス アクション
P58_Blind__for_submission_on_Oct_2.pdf P58_Blind__for_submission_on_Oct_2.pdf (406 KB)
Item type itemtype_ver1(1)
公開日 2021-10-01
タイトル
タイトル Mandatory vs. voluntary disclosure of management forecast in China
言語 en
著者 Zhang, Xiaobai

× Zhang, Xiaobai

en Zhang, Xiaobai

Search repository
Semba, Hu Dan

× Semba, Hu Dan

en Semba, Hu Dan

Search repository
Xu, Hong

× Xu, Hong

en Xu, Hong

Search repository
アクセス権
アクセス権 open access
アクセス権URI http://purl.org/coar/access_right/c_abf2
権利
言語 en
権利情報 This is an Accepted Manuscript of an article published by Taylor & Francis Group in Asia-Pacific Journal of Accounting & Economics on 26/11/2020, available online: http://www.tandfonline.com/10.1080/16081625.2020.1845003.
キーワード
主題Scheme Other
主題 Mandatorily disclosed forecasts
キーワード
主題Scheme Other
主題 voluntarily disclosed forecasts
キーワード
主題Scheme Other
主題 management forecast quality
キーワード
主題Scheme Other
主題 management forecast error
キーワード
主題Scheme Other
主題 value relevance
内容記述
内容記述 This study examines the difference in management forecast quality under mandatory vs. voluntary disclosure in China’s stock markets in terms of management forecasting error (MFE) and value relevance. The results of MFE tests reveal that the disclosure approach is significantly associated with forecast accuracy, and voluntarily disclosed forecasts are more accurate than mandatorily disclosed forecasts. In terms of value relevance, the results are also consistent with the belief that in China’s stock markets, management forecast quality under voluntary disclosure is higher than that under mandatory disclosure.
言語 en
内容記述タイプ Abstract
出版者
言語 en
出版者 Taylor & Francis
言語
言語 eng
資源タイプ
資源タイプresource http://purl.org/coar/resource_type/c_6501
タイプ journal article
出版タイプ
出版タイプ AM
出版タイプResource http://purl.org/coar/version/c_ab4af688f83e57aa
関連情報
関連タイプ isVersionOf
識別子タイプ DOI
関連識別子 https://doi.org/10.1080/16081625.2020.1845003
収録物識別子
収録物識別子タイプ PISSN
収録物識別子 1608-1625
書誌情報 en : Asia-Pacific Journal of Accounting & Economics

巻 28, 号 1, p. 133-152, 発行日 2020-11-26
ファイル公開日
日付 2022-05-26
日付タイプ Available
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