作 者: ;
机构地区: 暨南大学管理学院
出 处: 《特区经济》 2013年第7期221-222,共2页
摘 要: 证券分析师作为资本市场不可或缺的一部分,他们的盈利预测已经成为投资者对企业未来盈余水平预期的代表。然而,分析师的预测准确性却受到理论界与实务界的质疑。究竟是什么原因导致分析师预测出现偏差?基于对国内外文献的梳理,发现可以从信息及信息环境、分析师、经纪公司和管理层几个角度对分析师预测偏差成因进行阐释。 Financial analysts are a key component of capital market,and the earnings forecast they issued is on behave of the investors' expectation on the enterprise's future earnings.However,analysts earnings forecast are doubted by professors.I question what make analysts issue a biased forecast? Based on a review on papers,I think the question may be solved by looking though the information and information environment,analysts' factors,the company that the analysts work,and the management factors.
领 域: [经济管理]