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关注：1
2013-05-23 12:21
求翻译：We hypothesize that earnings guidance will be less accurate in the presence of material weaknesses in internal control,as managers are using lower quality financial inputs to form this guidance. We study 2994 firms that issued earnings guidance and filed Section 404 reports with the Securities and Exchange Commission (是什么意思？ 待解决
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We hypothesize that earnings guidance will be less accurate in the presence of material weaknesses in internal control,as managers are using lower quality financial inputs to form this guidance. We study 2994 firms that issued earnings guidance and filed Section 404 reports with the Securities and Exchange Commission (
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2013-05-23 12:21:38
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2013-05-23 12:23:18
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2013-05-23 12:24:58
我们假设收入教导在物质弱点面前将是较不准确的在内部控制，经理使用品质降低的财政输入形成这教导。 我们学习发布收入教导和提出的部分404报告与SEC的2994家企业(SEC)财政年度ending2004-2006。 从事预先的文学(即，等Ajinkya， 2005年)，我们测量收入教导的准确性，体会的管理的theabsolute价值展望错误(区别的被称的绝对值在实际收入和管理教导之间的; 此后管理展望错误) .2We发现透露无效的内部控制的企业比报告有效的内部控制的企业有显着更大的管理展望错误。 而卑鄙和中间错误为企业报告
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2013-05-23 12:26:38
正在翻译，请等待...
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2013-05-23 12:28:18
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