摘要
本文分析发现,上市公司业绩预警面有逐年扩大之势。整体执行效果显示,业绩预警的及时性和准确性与预警类型有一定程度的相关,业绩预警制度有助于提前释放上市公司业绩波动风险,但执行中出现的业绩预警滞后及“变脸”现象影响了业绩预警制度的严肃性。
Advanced earning warnings by listed companies before disclosure of corporate results are found to be increasing over the years. The timeliness and accuracy of the warnings correlate with the nature of the release. Earnings warning system helps to relieve in part the risks of price volatility. However, in practice, delay in warning release and gap between warning and actual financial result undermine the credit of the system.
出处
《证券市场导报》
北大核心
2005年第7期4-9,共6页
Securities Market Herald
关键词
业绩预警
深市上市公司
earnings warning
SZSE-listed companies
