New European Union＇s Requirements and IFRS Practice Statement ＂Management Commentary＂： Does MD＆A Disclosure Quality Affect Analysts＇ Forecasts？
New European Union＇s Requirements and IFRS Practice Statement ＂Management Commentary＂： Does MD＆A Disclosure Quality Affect Analysts＇ Forecasts？
关键词
数据预测
信息披露
财务报告
欧盟指令
质量
国际
管理
评论
Management Discussion and Analysis （MD＆A）, Directive 2003/51/EC, Intemational FinancialReporting Standards （IFRS） Practice Statement ＂Management Commentary＂, disclosure quality, analysts＇ forecasts
二级参考文献95
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