| 上市公司盈余预告信息质量影响因素研究 |
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| 引用本文： | 侯雪筠,杨玲.上市公司盈余预告信息质量影响因素研究[J].哈尔滨商业大学学报(社会科学版),2011(6). |
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| 作者姓名： | 侯雪筠 杨玲 |
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| 作者单位： | 哈尔滨商业大学,哈尔滨,150028 |
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| 摘 要： | 通过对上市公司盈余预告信息质量的现状及存在问题分析,指出盈余预告能够为信息使用者提供了解企业的经营状况和未来的发展趋势的信息。对影响盈余预告信息质量的制度因素、竞争机制因素、披露规则及管理层因素进行全面透彻的剖析,针对这些影响因素提出了提高上市公司盈余预告信息质量的对策,以更好地满足证券监管部门及投资者对盈余预告信息质量的需求。
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| 关 键 词： | 盈余信息 盈余信息质量 盈余预告 |
On Factors Influencing the Information Quality of Surplus Forecast of the Listed Companies |
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| HOU Xue-jun,YANG Ling.On Factors Influencing the Information Quality of Surplus Forecast of the Listed Companies[J].Journal of Harbin University of Commerce:Social Science Edition,2011(6). |
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| Authors: | HOU Xue-jun YANG Ling |
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| Institution: | HOU Xue-jun,YANG Ling(Harbin University of Comerce,Harbin 150028,China) |
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| Abstract: | Based on the analysis about the present situation and the existing problems of information quality of surplus forecast of the listed companies,this thesis points out that the surplus forecast would provide the information-users with information about the operating conditions and future development trend of the enterprises.Through comprehensively analyzing about such influencing factors as the information quality of surplus forecast,competition mechanism,disclosure rules and management,this thesis puts forwa... |
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| Keywords: | surplus information quality of surplus information surplus forecast |
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