盈余预告管理决策:一组策略选择  

Earnings Preannouncement Management Decisions: A Set of Strategy Selections

作　　者：刘博[1] 王宏昌[1] 官银[1] 

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《河南工程学院学报（社会科学版）》2017年第4期11-14,共4页Journal of Henan University of Engineering(Social Science Edition)

基　　金：安徽省自然科学基金面上项目(1608085MG157);国家社会科学基金项目(14BGL038)

摘　　要：盈余预告管理指上市公司管理层利用自身掌握的信息优势,采取一定的技术或策略,对盈余预告信息的质量和数量进行控制,从而影响资本市场的反应,以达到自己的目的。从印象管理理论的角度出发可以发现,上市公司管理层在披露盈余预告信息时往往会运用此理论,从信息披露的数量、明晰性、自我归因、及时性、可靠性及信息载体等诸多方面,采取实现操控盈余预告信息披露的策略组合。Earnings preannouncement management means that the management of listed companies controls the quality and quantity of information of earnings preannouncement via using their advantage of information they know as well as adopting a certain technology or strategy so as to affect the reaction of the capital market and achieve their goals. From the perspective of impression management theory,it can be seen that with such aspects as amount,clarity,self-attribution,timeliness,reliability and information carrier of information disclosure,the management of listed companies often apply the theory to manipulate the strategy combination of information disclosure of earnings preannouncement.

关 键 词：盈余预告 盈余预告管理 印象管理 信息披露 选择性披露 策略 

分 类 号：F275[经济管理—企业管理]