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分析师预测准确度影响因素的研究
引用本文:应益华,章云君.分析师预测准确度影响因素的研究[J].财务与金融,2014(2):91-95.
作者姓名:应益华  章云君
作者单位:江西理工大学经济管理学院,江西省赣州341000
摘    要:文章以我国2010-2012年深交所数据为样本,基于公司因素的角度对我国分析师预测准确度进行了实证研究。研究发现,分析师所提供的盈余预测偏于乐观,盈余波动性越大以及上市公司信息披露质量越好,则预测准确度越高;而公司规模越大、盈余管理动机越强以及盈余可预测性越差,则伴随着较低的预测准确度。本文的研究结果为提高我国公司财务报告质量、规范分析师行业提供了相应的思路。

关 键 词:分析师  预测准确度  实证研究

Study of Influencing Factors on Analysts Forecast Accuracy: Based on Panel Data of Shenzhen Stock Exchange
YING Yi-hua,ZHANG Yun-jun.Study of Influencing Factors on Analysts Forecast Accuracy: Based on Panel Data of Shenzhen Stock Exchange[J].Accounting and Finance,2014(2):91-95.
Authors:YING Yi-hua  ZHANG Yun-jun
Institution:(School of Economics and Management, Jiangxi University of Science and Technology, Ganzhou 341000)
Abstract:Taking the data of Shenzhen Stock Exchange between 2010 and 2012 as a sample and based on the empirical study of the company condition, this paper analyzes the accuracy of earnings forecast. The study found that analysts' earnings forecast was optimistic, the greater earnings volatility and better quality of information disclosure of listed companies often ac- company higher forecast accuracy; and the larger company, stronger earning motivation and worse earning predictability often accompany lower forecast accuracy. The research result is offered to improve the quality of financial report and regularize the field of analysts.
Keywords:Analysts  Forecast Accuracy  Empirical Study
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