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关注：1
2013-05-23 12:21
求翻译：We investigate the association between internal control quality and the accuracy of management guidance for severalreasons. First, managers have an incentive to produce accurate management forecasts as guidance is one of the keyvoluntary disclosure mechanisms that managers use to establish or change earnings expectatio是什么意思？ 待解决
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We investigate the association between internal control quality and the accuracy of management guidance for severalreasons. First, managers have an incentive to produce accurate management forecasts as guidance is one of the keyvoluntary disclosure mechanisms that managers use to establish or change earnings expectatio
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2013-05-23 12:21:38
我们调查内部控制的质量和管理指导severalreasons的准确性之间的关联。第一，管理者有激励，以产生精确的管理预测为指导是的keyvoluntary披露机制，管理人员使用建立或改变盈利预期，和减少litigationrisk的之一。减少信息不对称（科勒yohn，1997年），准确的管理指导和提高firm'sreputation一个透明和可信的报告（例如，Graham等，2005年，威廉姆斯，1996年）。因此，记录hindrancesto发出准确的指导，是信息管理人员，市场参与者和研究者。第二，前researchdocuments，核数师的出现，部分缓解内部控制质量的负面影响（例如，Do
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2013-05-23 12:23:18
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2013-05-23 12:24:58
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2013-05-23 12:26:38
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2013-05-23 12:28:18
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