An Empirical Study on Influence Factors of Earnings Forecast Disclosure Willingness
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.
AbstractThe following sections are included:IntroductionInnovation Based on Fresh IdeasThe Source of Innovative IdeasConstraints to Workplace InnovationEncouraging Successful Corporate InnovationDevelop appropriate innovation metricsEncourage experimentation and small failuresExpand institutional learningEmbrace productive frictionDisplay leadership courageConcluding ThoughtsReferences