The concept of Decision-making Availability of accounting has been established, which makes the border of finaical accounting move into the realm of forecasting earnings information and consolidate its progress.
会计目标的决策有用观的逐步确立,使得财务会计边界向预测性盈利信息领域进行了扩张和巩固。
On the Voluntary Disclosure of Earnings Forecast of IPO Company;
IPO公司自愿披露盈利预测:影响因素与准确性
Emperical Research on Earnings Management under the Earnings Forecast Motive of Listed Companies;
上市公司盈利预测中盈余管理行为的实证研究
Empirical Research on Securities Analysts Earnings Forecasts in China;
关于我国证券分析师盈利预测的实证研究
Based on the analysis of OPEC ocean freight statistics data as well as freight pricing formula for crude oil trade, the article researches and puts forward ocean freight pricing formula for imported crude oil that can be applied in refinery profit forecast and refining project financial evaluation.
通过分析OPEC海运费统计数据以及原油贸易运费计价公式,研究提出了可用于炼油企业盈利预测和炼油项目财务评价的进口原油海运计费公式。
So the information on profit forecast has become an important factor that affects share price.
本文对上市公司盈利预测信息的研究,目的在于规范上市公司合理进行盈余预测、提高上市公司盈利预测信息的可靠性,为投资者进行投资决策提供依据,以促进我国证券市场的健康发展。
Profit forecast plays a vital role in security market, but at the present stage, the information about the profit forecast is not reliable for the reasons both from subjective and objective aspects.
盈利预测在证券市场中扮演着十分重要的角色 ,但目前我国盈利预测信息的可靠性较差 ,这既有主观原因 ,也有客观原因 ,应建立健全盈利预测规范体系 ,发展和完善注册会计师审计制度 ,制定和执行科学、配套的会计规范体系 ,制约和惩罚提供虚假盈利预测信息的行为。
Empirical study on changes of institution and deviation of earning forecasts by IPO;
制度变迁与上市公司盈利预测偏差实证研究
An Empirical Study on the Information Publishing System of the Earnings Estimate;
对盈利预测信息披露制度的实证研究
The Research on the Management Disclosure Strategies of Forecasting Earnings Information of Our Nation s Listed Companies;
我国上市公司预测性盈利信息的管理层披露策略研究
Research on the Usefulness of Disclosure of Earnings Forecast Information of Chinese Listed Companies;
中国上市公司盈利预测信息披露的有用性研究
The Research on the Level of Voluntary Disclosure in Profit Forecast of China IPO;
我国IPO上市公司盈利预测信息披露自愿性研究
Study on the Market Relevance of IPO Companies Earnings Forecasts;
IPO公司盈利预测信息的市场反应研究
Literature Review on Profit Forecast Information Disclosed by Listed Companies;
上市公司盈利预测信息披露文献综述
An Empirical Study on the Information Publishing System of the Earnings Estimate;
对盈利预测信息披露制度的实证研究
Research on the Impact of Institution Vicissitude on Reliability of China s IPO Earnings Forecast;
制度变迁对IPO公司盈利预测信息可靠性的影响研究
Voluntary Disclosure of Earnings Forecast to Listed Companies:Motives,Effects and Restrictions;
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
Research on the Level of Voluntary Disclosure in Profit Forecast of China IPO Governance
IPO公司治理结构对盈利预测信息披露自愿性的影响研究
A Positive Analysis on Earnings Forecasting of the Listed Companies;
我国上市公司盈利预测信息的实证研究
An Empirical Study on the Voluntary Publishing of Earnings Estimate Information and IPO Underpricing;
自愿披露盈利预测信息与IPO抑价实证研究
Research on IPO Earning Forecasts Quality of Listed Companies;
中国上市公司IPO盈利预测信息质量研究
Supervision of the Listed Company s Disclosure of Earnings Forecast Information in Our Country;
对我国上市公司盈利预测信息披露的监管
An Empirical Analysis on the Quality of Earnings Forecast of Listed Companies;
我国上市公司盈利预测信息质量的实证分析
Disclosure Quality and Earnings Forecast;
上市公司信息披露质量与证券分析师盈利预测
Factor Analyse on Influencing IPO Company to Publish Profit Forecast Information Voluntarily;
影响IPO公司自愿披露盈利预测信息的因素分析
Discussion of the Earnings Forecast Disclosure in China;
对我国上市公司盈利预测信息披露问题的探讨
Disclosure of Corporate Earnings Forecasts: Incentives, Quality and Supervision;
上市公司盈利预测信息披露:动因、质量与监管