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我国上市公司管理者自愿披露盈利预测可靠性的影响因素 被引量:3

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摘要 管理者盈利预测作为面向未来的财务信息,其可靠性受到投资者、债权人的关注,影响可靠性的因素也成为学术界重要的研究问题。本文对自愿披露下影响盈利预测的主观和客观因素进行了剖析,并认为在我国缺乏"闭风港"规则的披露环境下,管理者自愿披露的盈利预测可靠性的首要影响因素应为客观因素。
作者 郝东洋
机构地区 上海电视大学
出处 《内江科技》 2009年第12期115-115,119,共2页
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