Abstract
The paper does an empirical study on influence factors of earnings forecast disclosure willingness of listed companies using Logist regression model. The results show that the board size relates with the earnings forecast disclosure willingness significant negative, managers changes, asset-liability ratio and managers stockholdings relate with the earnings forecast disclosure willingness significant positive, other variables of management characteristic have no significant influence to earnings forecast disclosure willingness.
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© 2011 Springer-Verlag Berlin Heidelberg
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Nan, X., Wei-li, Z., Li-yan, W. (2011). An Empirical Study on Influence Factors of Earnings Forecast Disclosure Willingness. In: Liu, C., Chang, J., Yang, A. (eds) Information Computing and Applications. ICICA 2011. Communications in Computer and Information Science, vol 243. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-27503-6_17
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DOI: https://doi.org/10.1007/978-3-642-27503-6_17
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-27502-9
Online ISBN: 978-3-642-27503-6
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