会计信息可比性、信息环境与业绩预告准确度  

Accounting Comparability,Information Environment and Earnings Forecast Accuracy

作　　者：陈翔宇[1] 肖虹[1] 万鹏[2] 

机构地区：[1]厦门大学管理学院,福建厦门361005 [2]浙江工商大学财务与会计学院,浙江杭州310018

出　　处：《财经论丛》2015年第10期58-66,共9页Collected Essays on Finance and Economics

基　　金：国家自然科学基金资助项目(71502166);浙江省自然科学基金资助项目(LQ14G020002);浙江省教育厅科研基金资助项目(Y201534414)

摘　　要：本文研究会计信息可比性对管理层业绩预告准确度的影响,并进一步考察公司的内外部信息环境对这二者关系的影响。研究发现,会计信息可比性越高的公司,其管理层业绩预告的准确度越高;会计信息可比性对业绩预告准确度的促进作用还受公司内外部信息环境的影响,良好的公司外部和内部信息环境均能够增强会计信息可比性与业绩预告准确度之间的正向关系。在业绩预测难度较大的情况下,会计信息可比性对业绩预告准确度的提升作用能得到更大程度的发挥。This paper investigates the influence of accounting comparability on earnings forecast accuracy and the moderate effect of information environment on the relationship between accounting comparability and earnings forecast accuracy. We find that firms with higher accounting comparability have higher earnings forecast accuracy. Further study finds that the good internal and external information environment can strengthen the relationship between accounting comparability and earnings forecast accuracy. Moreover, when the difficulty of earnings forecast is larger, the positive relation between accounting compa- rability and earnings forecast accuracy is more significant.

关 键 词：会计信息可比性 业绩预告准确度 信息环境 

分 类 号：F230[经济管理—会计学]