摘要
财务分析师报告的盈余预测是其向市场传递信息的重要途径,同时也是向客户提供服务的主要内容,得到了理论界和实务届的广泛关注。然而,大量国内外实证研究表明,分析师提供的盈余预测带有乐观倾向。本文采用文献调查的研究方法,回顾了国外关于分析师盈余预测乐观倾向成因的相关研究。该研究对加强我国财务分析师行业建设,提高资本市场投资者的投资效率,以及资本市场相关理论研究都有一定的参考价值。
Earnings forecast are one of the important ways for financial analysts to transmit information to the market, and also the main service contents for their customers. It is already aroused wide concern from both theoretic and practical fields. However, large number of empirical studies have shown that there is tendency of optimistic in earnings forecast made by financial analysts. A literature survey research method is used in this paper to review studies about the source of financial analysts＇ earnings forecast optimism. This study is of certain value for the construction of financial analysts industry, improvement of market efficiency, and the research about the capital market.
出处
《昆明理工大学学报（社会科学版）》
2009年第12期66-71,共6页
Journal of Kunming University of Science and Technology(Social Sciences)
