| 行业财务信息的业绩预测能力研究 |
| |
| 引用本文： | 王军.行业财务信息的业绩预测能力研究[J].北京航空航天大学学报(社会科学版),2007,20(4):12-15. |
| |
| 作者姓名： | 王军 |
| |
| 作者单位： | 1.北京航空航天大学 经济管理学院, 北京 100083 |
| |
| 摘 要： | 不同的行业特征会使行业间的企业财务信息呈现不同的特点。实证结果显示:基于行业财务 信息的业绩预测的效果比不区分行业的预测效果好;而预测效果的好坏则与行业内部的竞争 结构有关。
|
| 关 键 词： | 业绩预测 行业 财务信息 |
| 文章编号： | 1008-2204(2007)04-0012-04 |
| 收稿时间： | 2006-09-18 |
| 修稿时间： | 2006年9月18日 |
Forecast of Earnings Based on Industrial Financial Information |
| |
| WANG Jun.Forecast of Earnings Based on Industrial Financial Information[J].Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition),2007,20(4):12-15. |
| |
| Authors: | WANG Jun |
| |
| Institution: | 1.School of Economics and Management, Beijing University of Aeronautics and Astro nautics,Beijing 100083, China |
| |
| Abstract: | Differences among industries give rise to different features of enterp rise financial information. The empirical outcomes in the paper support that for ecasting based on industry is largely better than pooled forecasting. And the pe rformance of forecasting based on industry seems to depend on inner competitive structure inside the industry. |
| |
| Keywords: | forecast of earnings industry financial information |
| 本文献已被 维普 万方数据 等数据库收录！ |
| 点击此处可从《北京航空航天大学学报(社会科学版)》浏览原始摘要信息 |
| 点击此处可从《北京航空航天大学学报(社会科学版)》下载免费的PDF全文 |
