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对规范上市公司盈利预测信息披露的思考

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摘要 随着2001年3月15日修订后的《公开发行证券的公司信息披露内容与格式准则第1号-招股说明书》以及2001年4月2日发布的《上市公司新股发行申请文件目录》的出台,标志着我国盈利预测走上了自愿披露的道路。如今几年时间已经过去了,可盈利预测信息的披露情况并没有得到改善,原因究竟是为什么呢?本文从一个全新的角度来探讨盈利预测信息未得到改善的原因,并给出相应的对策。
作者 袁彩霞 彭慧
出处 《技术与市场》 2005年第07A期56-57,共2页 Technology and Market
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