中国上市公司分部信息披露的预测功能研究

An Empirical Research on the Predicative Ability of Segment Information of Listed Companies in China

在简单回顾了国外的有关分部报告的预测能力研究的基础上,通过分析2000年和2001年深市上市公司的有关分部信息的财务数据,采用配对的t检验法对中国上市公司分部信息披露的预测功能进行实证研究,以求对分部报告的顺利实施和完善提供政策建议。

Based on the brief introspection of predictive ability of foreign-related segment report, the paper explores the (empirical) research on predictive ability of segmental information of the listed companies in the basis of t-paired method (through) analyzing financial data of related segment information in the listed companies of ShenZhen stock market during the period 2000 and 2001,thus giving some policy-oriented suggestions on the smooth implementation and improvement of (segment) report.