Gender differences on bias of IPO earnings forecasts
This study investigates whether the gender differences of audit committees influences the bias of earnings forecasts. Using earnings forecasts data disclosed in the IPO prospectuses, this study made a comparison with the actual earnings reported in the first publish annual reports to identify such b...
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| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
Medwell Journals
2016
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| 主題: | |
| オンライン･アクセス: | http://repo.uum.edu.my/25815/1/IBM%2010%2023%202016%205498%205500.pdf http://repo.uum.edu.my/25815/ https://www.medwelljournals.com/abstract/?doi=ibm.2016.5498.5500 |
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