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The reliability of earnings forecasts could help investors make decisions. There are many factors which could affect the reliability of earnings forecasts. In this study, we test the of factors influence the reliability via regression model. The regression model shows that the forecasting error is related to the factors of motivation of earnings management, the foreseeable of earnings, the amount...
This paper uses the existing model to forecast the audit opinion in 2009 and makes the comparison between the predictions and the actual audit opinion based on the data of Chinese listed companies on GEM board in 2009. The results show that the predictions match the actual audit opinion. It means Chinese listed companies on GEM board maintain a good auditing quality. Moreover, the financial report...
China is already the world's fastest-growing car market and is going to be one of the world's biggest PHEV's markets. Motivated by both of the PHEV's and traditional vehicles' parking requirement in urban area and the upcoming off-board charging demand from PHEV owners, It is very urgent to construct combined parking decks, which contain both charging space and parking space, in urban area to satisfy...
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