| 上市公司盈利预测信息的自愿性披露:动因、效果及制约因素 |
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| 引用本文： | 李桂荣.上市公司盈利预测信息的自愿性披露:动因、效果及制约因素[J].预测,2006,25(3):28-32. |
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| 作者姓名： | 李桂荣 |
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| 作者单位： | 西安交通大学,管理学院,陕西,西安,710061 |
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| 摘 要： | 本文对上市公司自愿披露盈利预测信息的动机、效果及制约因素进行了探讨。研究结果表明，自愿披露盈利预测信息在改善与投资者关系、降低筹资成本等方面具有积极作用，而盈利预测信息的供求结构、资本市场的竞争强度、信息披露成本以及经理人市场发展水平等因素制约着上市公司管理层披露盈利预测信息的意愿程度。最后对改进我国上市公司盈利预测自愿披露制度提出了建议。
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| 关 键 词： | 盈利预测 自愿性披露 上市公司 披露 财务预测 |
| 文章编号： | 1003-5192（2006）03-0028-05 |
| 收稿时间： | 2005-03-18 |
| 修稿时间： | 2005-03-18 |
Voluntary Disclosure of Earnings Forecast to Listed Companies: Motives, Effects and Restrictions |
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| LI Gui-rong.Voluntary Disclosure of Earnings Forecast to Listed Companies: Motives, Effects and Restrictions[J].Forecasting,2006,25(3):28-32. |
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| Authors: | LI Gui-rong |
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| Abstract: | This paper discusses the motives,results and restrictions of voluntary disclosure earnings forecast information to listed companies.The result of this study indicates,to listed companies,voluntary disclosures of earnings forecast play a positive role on improving the relation with investors and reducing funds cost,etc.Such factors as the structure between supply and demand of earnings forecast information,intensity of competition of the capital market,information disclosure cost and the development level of manager's market are restraining listing management teams from whether to disclosure the information of earnings forecast or not.Some proposals to the actual situation of China's listed companies are put forth to bring this article to an end. |
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| Keywords: | earnings forecast voluntary disclosure listed company disclosure financial forecast |
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