摘要
不同的行业特征会使行业间的企业财务信息呈现不同的特点。实证结果显示:基于行业财务信息的业绩预测的效果比不区分行业的预测效果好;而预测效果的好坏则与行业内部的竞争结构有关。
Differences among industries give rise to different features of enterprise financial information. The empirical outcomes in the paper support that forecasting based on industry is largely better than pooled forecasting. And the performance of forecasting based on industry seems to depend on inner competitive structure inside the industry.
出处
《北京航空航天大学学报（社会科学版）》
2007年第4期12-15,共4页
Journal of Beijing University of Aeronautics and Astronautics：Social Sciences edition Edition
关键词
业绩预测
行业
财务信息
forecast of earnings
industry
financial information
