证券分析师预测努力行为的度量  

The Measurement of Analyst Forecast Effort

作　　者：安丽君[1,2] 刘娟 

机构地区：[1]辽宁大学外国语学院,辽宁辽阳111000 [2]东北财经大学研究生院,辽宁大连116025 [3]营口中等专业学校,辽宁营口115000

出　　处：《大连大学学报》2017年第1期121-125,共5页Journal of Dalian University

基　　金：辽宁大学青年科研基金项目(社科类)(LDQN2016014)

摘　　要：证券分析师预测过程努力行为是研究分析师激励机制对分析师盈余预测准确性影响的桥梁;合理度量努力行为尤为重要。分析师预测努力行为的实施体现在分析师盈余预测报出前的各个阶段。从信息输入、加工及输出三个维度对分析师行为分别进行度量,以期找到合理有效的度量方式。Security analysts forecast effort is an important part to study the influence of incentive mechanism of accuracy in analysts＇ earning forecasts, and it is of great importance to measure the effort behavior reasonably. The forecast effort behavior goes through every stage before the analysts＇ reports are communicated. This study provides a three-perspective analysis based on the inputs, outputs and processing process to obtain a valid measurement for effort behavior.

关 键 词：证券分析师 努力行为 度量 

分 类 号：F224-3[经济管理—国民经济]