内部控制对证券分析师盈利预测准确度的影响
被引量：2
摘要
本文的目的是研究内部控制质量对证券分析师盈利预测准确度的影响。实证结果表明,在控制了其他因素后,相对于低质量内部控制的公司,证券分析师对高质量内部控制的公司的盈利预测更为准确。
出处
《中国管理信息化》
2012年第14期42-43,共2页
China Management Informationization
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