内部控制审计鉴证对财务分析师盈利预测误差的影响

The Influence of Internal Control Audit Authentication on the Earnings Forecasts Error of Financial Analysts

就目前的现状而言,上市公司披露内部控制审计鉴证报告降低了分析师的盈利预测误差,深入研究还发现,内部控制审计鉴证对承销商与非承销商分析师盈利预测误差的影响存在差异,主要体现为降低了承销商分析师盈利预测误差,而对于降低非承销商分析师盈利预测误差则没有显著影响。使用内部控制审计鉴证报告作为内部控制信息披露市场含量的代理变量,不仅从预测价值视角拓展了内部控制经济后果的研究,还丰富了财务分析师预测影响因素的文献,为进一步完善内部控制建设提供经验证据。

According to the present situation, the results promise that the internal control audit evaluation report disclosed by listed companies reduces the error of analysts＇ earnings forecasts. After the further investigation, it is found that the impacts of internal control audit evaluation report on underwriters and non-underwriters analysts＇ earnings forecast error differ from each other. The difference mainly embodies in reducing the underwriter analysts＇ earnings forecast error. However, it does not significantly reduce the underwriter analyst＇ earnings forecasts error, Using the internal control audit verification report as proxy variable of internal control information disclosure content of market, can not only expand the research on the economic consequences of internal control from the perspective of predictive value, also enriched literatures on the influence factor of financial analysts predict, in order to provide empirical evidence for further perfecting the internal control construction.