上市公司盈利预测信息披露文献综述  

Literature Review on Profit Forecast Information Disclosed by Listed Companies

作　　者：魏超[1] 

机构地区：[1]安徽财经大学会计学院,蚌埠233041

出　　处：《山东工商学院学报》2008年第5期76-79,共4页Journal of Shandong Technology and Business University

摘　　要：从盈利预测信息批露的动因、准确性和决策有用性等方面总结和评述了国内外学者的相关研究成果,并在此基础上提出了未来的研究重点应是立足中国资本市场的实际,建立与我国国情相适应的盈利预测准则,以规范和指导上市公司、注册会计师在盈利预测信息生成、披露和审核中的责任和行为。This paper summarizes and comments the relevant domestic and foreign scholars＇ research results from the motivation, accuracy and usefulness of the decision-making and other aspects of profit forecast information disclosed by listed companies, and on the basis of this proposed furore research should focus on the reality of China＇ s capital market, establish profit forecast criteria suited to China＇ s national conditions to guide and regulate responsibility and behavior of profit forecast information generated, disclosed and audited by listed companies and a certified public accountant.

关 键 词：上市公司 盈利预测 信息披露 

分 类 号：F279.23[经济管理—企业管理]