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dc.contributor.advisor吴水澎
dc.contributor.author彭采云
dc.date.accessioned2016-01-13T03:12:39Z
dc.date.available2016-01-13T03:12:39Z
dc.date.issued2013-07-19 16:18:43.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76050
dc.description.abstract与美国等西方发达国家的情况相类似,我国证券市场推行盈余预测信息披露机制的目的也是为了提高市场的信息效率,保护投资者利益。尽管从目前的形势来看,我国的盈余预测信息披露机制已经取得了一定的发展成果和实施效果,但仍有诸多的问题尚未得到透彻的研究和找到相关的解决办法。在此背景下,本文希冀能够将管理层盈余预测和分析师盈余预测进行系统的对比和分析,进而提出改善盈余预测信息披露质量的政策建议。 本文尝试从决策有用观的角度来比较和分析我国二级证券市场上管理层预测和分析师预测这两种不同盈余预测信息披露机制的效用与价值。具体而言,本文将研究以下三个问题:1、管理层和分析师的盈余预测究竟谁具有更高的信息质量?2、...
dc.description.abstractSame as the United States of America and many other western developed countries, China securities market also has established and carried out its own earnings forecast information disclosure mechanism. Obviously, the purpose of this measure is to improve the efficiency of market information and protect the interests of investors. Although some achievements have been made, there are still many prob...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=37011&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=41788
dc.subjectManagement Forecast
dc.subjectAnalyst Forecast
dc.subjectComparison
dc.subject管理层预测
dc.subject分析师预测
dc.subject对比
dc.title管理层与分析师盈余预测信息比较研究
dc.title.alternativeThe Comparison between Management Forecast and Analyst Forecast
dc.typethesis
dc.date.replied2013-06-09
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520100153559


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