期刊文献+

业绩预告“变脸”的思考——以洛阳玻璃为例

下载PDF
导出
摘要 我国证券市场的业绩预告制度是管理层为提高上市公司信息披露透明度而提出的一项重要措施。然而大量的研究发现,上市公司业绩预告披露质量不客乐观,及时性、准确性不高。本文以洛阳玻璃股份有限公司发布的2007年年度业绩预告为典型案例,对上市公司业绩预告"变脸"现象做一个深入分析,以期为投资者、上市公司、证券监管部门、会计师事务所提供一些有价值的信息。
作者 刘成立
出处 《财政监督》 北大核心 2010年第4期79-80,共2页
  • 相关文献

参考文献3

二级参考文献16

  • 1Ball & Brown,An Empirical Evaluation of Accounting Income Numbers[J].Journal of Accounting Research,1968:159-178.
  • 2Watts & Zimmerman,Positive Accounting Thoery[M].Original edition,PrenticeHall Inc.,1986:32-59
  • 3Ball,R.J. ,P. Brown, 1968, An empirical evaluation of accounting income numbers, Journal of Accounting Research, 6.
  • 4Baginski,s. ,Conrad,E. ,Hassell,J. ,1993, The effects of management forecast precision on equity pricing and on assessment of earnings uncertainty, Accounting Review,68.
  • 5Chen, C. ,S. Chen. ,X.Su., 2001, Is accounting information value-relevant in the emerging Chinese stock market?Journal of International Accounting,Auditing & Taxation, 10.
  • 6Clarkson, P. M., A. Dontoh., G. Richardson., S. E. Sefcik, 1992, The voluntary inclusion of earnings forecasts in IPO prospective, Contemporary Accounting Research, 8.
  • 7Lev,B., 1989, On the usefulness of earnings and earnings research., lessons and directions from two decades of empirical research, Journal of Accounting Research, 8.
  • 8M. Clement., R. Frankel., J. Miller., 2003, Confirming management earnings forecasts, earnings uncertainty, and stock returns, Journal of Accounting Research,41.
  • 9Pownall,G., Waymire,G., 1989, Voluntary disclosure credibility and securities prices evidence from management earnings forecasts, Journal of Accounting Research, 27.
  • 10Pownall, G. ,Wasley, C., Waymire,G., 1993, The stock price effects of alternative types of management earnings forecasts, Accounting Review, 68.

共引文献59

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部