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公司管理层发布的盈利预测信息是投资者进行决策时使用的反映公司未来盈利能力、体现公司价值的前瞻性信息,其准确性至关重要。本文以管理层盈利预测准确性的判断标准为研究对象,对常用的判断标准进行阐述并剖析其缺陷,进而提出定性与定量相结合的改进标准,以提高判断结果的有效性,帮助信息使用者有效判断盈利预测的准确性从而作出合理决策。
The profit forecast information released by the management of the company is forward-looking information used by investors in making decisions that reflects the company’s future profitability and reflects the value of the company. The accuracy of the information is of crucial importance. This article takes the judgment standard of the management’s profit forecasting accuracy as the research object, expounds the common judgment standards and analyzes the defects, and then proposes the improved standard combining the qualitative and the quantitative, so as to improve the validity of the judgment result and help the information user Effectively determine the accuracy of earnings forecasts in order to make a reasonable decision.