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公司管理层盈利预测误差的市场反应研究 被引量:6

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摘要 本文研究了在自愿披露和强制披露的不同制度背景下盈利预测误差的市场反应。研究表明,盈利预测误差与股价变动相关,股价反应程度与管理层预测误差大小相关。从制度背景角度考虑,强制性披露下的盈利预测误差的信息含量更大,市场反应更为敏感。而自愿披露能够降低盈利预测误差所带来的市场波动。
出处 《经济管理》 CSSCI 北大核心 2004年第22期80-88,共9页 Business and Management Journal ( BMJ )
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