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管理层盈余预测:动机与经济后果研究评述 被引量：4

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摘要 基于历史数据的传统会计信息对未来预期的不足使得管理层盈余预测成为市场的必然需求。然而,由于其自身的不确定性和易操纵性等特点,对管理层盈余预测的研究一直是学术界、监管层关注的焦点之一。文章从管理层盈余预测的动机和经济后果两方面,梳理和总结了国外的相关研究成果,并对我国的研究现状进行了评价。分析表明,我国在这一领域的研究都较为基础,与国外丰硕的研究成果相比,我国既有的研究缺乏足够的系统性与全面性。但是,作为新兴发展的资本市场,我国特有的经济环境与制度背景为丰富已有的研究成果提供了更多的研究契机。
作者 杨萍
机构地区 西北工业大学管理学院
出处 《生产力研究》 CSSCI 北大核心 2010年第9期254-256,共3页 Productivity Research
基金 教育部人文社会科学研究项目(08JC630064)
关键词 管理层盈余预测 动机 经济后果
分类号 F275.5 [经济管理—企业管理]
  • 相关文献

参考文献29

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二级参考文献27

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共引文献146

同被引文献27

  • 1方军雄.我国上市公司信息披露透明度与证券分析师预测[J].金融研究,2007(06A):136-148. 被引量：321
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二级引证文献2

生产力研究
2010年 第9期

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