宏观调控下房地产上市公司盈利预测信息披露制约因素分析  

The Analysis of Restricting Factors of Disclosure of Earnings Forecast of Real Estate Listed Company under the Macro-control Policy

作　　者：周鲜华[1] 马秀坤[1] 任广伟 

机构地区：[1]沈阳建筑大学管理学院,辽宁沈阳110168 [2]中建三局二公司东北公司,辽宁沈阳110013

出　　处：《沈阳建筑大学学报（社会科学版）》2014年第1期55-59,共5页Journal of Shenyang Jianzhu University:Social Science

基　　金：辽宁省教育科学规划课题(JG11DB225);辽宁省研究生精品课程建设项目(2012257)

摘　　要：结合房地产上市公司的现实特点,采取定量和定性的分析方法,对盈利预测信息披露过程中的问题进行了分析,探究了其信息披露过程中存在的制约因素,以期进一步提高房地产上市公司盈利预测信息披露的质量和水平,促进资本市场和上市公司自身的健康发展。Combining with the real characteristics of the real estate listed companies,the article analyzes the problems and the restricting factors in the process of the disclosure of earnings forecast through the quantitative and qualitative analysis methods in order to promote the quality and level of the disclosure of earnings forecast of real estate listed company.Then the article puts forward countermeasures and suggestions to promote the healthy development of capital market and listed companies.

关 键 词：宏观调控 房地产上市公司 盈利预测 信息披露 制约因素 

分 类 号：F293.3[经济管理—国民经济]