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制度变迁前后IPO公司盈利预测信息质量对比研究 被引量:2

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摘要 随着我国证券市场的迅猛发展,投资者对预测性信息的需求在不断加大。据调查显示,84.21%的机构投资者和64.71%的个人投资者表示"非常需要"未来信息。近年来,随着相关制度的完善,我国盈利预测披露取得了很大进步,然而,究竟其具有多大的价值相关性目前仍有待探讨。
作者 许晓世 熊敏
机构地区 江苏大学
出处 《财会通讯(中)》 2010年第10期19-21,共3页 Communication of Finance and Accounting
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