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| 市场反应对盈利预测信息后续披露行为的影响——基于中国沪深A股的经验证据 | |
| 引用本文： | 刘天纳,周鲜华. 市场反应对盈利预测信息后续披露行为的影响——基于中国沪深A股的经验证据[J]. 沈阳建筑工程学院学报(社会科学版), 2011, 0(3): 345-348 |
| 作者姓名： | 刘天纳 周鲜华 |
| 作者单位： | [1]东北财经大学会计学院,辽宁大连116023 [2]沈阳建筑大学管理学院,辽宁沈阳110168 |
| 摘 要： | 以2006--2009年为研究窗口，选取在沪、深交易所上市的公司（仅限于发布业绩预告的上市公司）作为样本进行实证研究。结果表明：管理者在自愿披露盈利预测时并非仅仅因为好消息或坏消息来决定披露意愿，还要考虑市场是否合理反映了先前披露的信息；管理者首次披露盈利预测习性越早，其披露盈利预测意愿越强。 |
| 关 键 词： | 市场反应 盈利预测 自愿披露 |
The Effects of Market Reaction to the Follow-up on Earnings Forecast Information Disclosure Behavior --Based on the Evidence of China in Shanghai and Shenzhen A-share |
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| LIU Tianna,ZHOU Xianhua. The Effects of Market Reaction to the Follow-up on Earnings Forecast Information Disclosure Behavior --Based on the Evidence of China in Shanghai and Shenzhen A-share[J]. Journal of Shenyang Architectural and Civil Engineering University(Social Science), 2011, 0(3): 345-348 | |
| Authors: | LIU Tianna ZHOU Xianhua |
| Affiliation: | 1. School of Accounting, Dongbei University of Finance and Economics, Dalian 116025, China 2. School of Management, Shenyang Jianzhu University, Shenyang 110168, China) |
| Abstract: | With the period 2006--2009 as the study point, this paper selects the listed companies that are in the Shanghai and Shenzhen stock exchanges （limited to the listed companies .which have issued performance notice） as a sample of empirical research. The results show that managers in the voluntary disclosure of earnings forecasts focus on not just the good news or bad news to determine the wishes of the disclosure, whether the market makes a reasonable response to previously disclosed information is also a consideration. Besides, the earlier the managers for the first time make disclosure of profit forecasts, the stronger the disclosure of profit forecasts will be. |
| Keywords: | market reaction profit forecast voluntary disclosure |
| 本文献已被 维普 等数据库收录！ | |