英文台湾中兴大学金融系王之彦老师的财务报表分析chap002.pptVIP

Financial Reporting and Analysis Financial Reporting Environment Earnings Announcements ? Key summary measures (pre-audit) ? Often one to six week lag ? Informative to market ? Lacks supporting financial details Environmental Factors Environmental Factors Environmental Factors Environmental Factors Environmental Factors Environmental Factors Environmental Factors Environmental Factors Environmental Factors Environmental Factors Financial Accounting Stewardship Safeguard assets Increase equity value Protect creditors ?Accountability Performance Measurement Information Perspective Amount