摘要
管理层盈利预测自愿披露是学者研究的热点问题。通过研究股权结构对公司盈利预测披露的影响发现,在中国特有的股权结构下,不同的股权结构确实对公司盈利预测自愿披露行为有影响,而且股权结构与公司盈利预测自愿披露及预测误差的相互作用,会产生对IPO抑价和年报公告市场反应等经济后果的影响。
The voluntary disclosure of management earnings forecasting is very popular research area in all over the world.This paper indicates that ownership structure actually has effect on the voluntary disclosure in the special environments of China.And the interaction of ownership structure,voluntary disclosure and forecasting error will have economic consequences including IPO underpricing and market reaction.
出处
《经济问题》
CSSCI
北大核心
2010年第6期98-102,共5页
On Economic Problems
关键词
股权结构
盈利预测
自愿披露
经济后果
ownership structure
earnings forecasting
voluntary disclosure
economic consequence
