作 者: ;
机构地区: 浙江财经学院会计学院
出 处: 《财会通讯(学术版)》 2007年第9期52-55,共4页
摘 要: 本文以我国A股上市公司2001年度的预测盈余数据为样本,实证分析了我国财务分析师的预测精确度、预测修正情况及预测倾向性等预测特性。研究表明,当前我国分析师的预测盈余具有较高的精确度;其修正行为能进一步改善预测效果;其预测行为具有显著的乐观倾向。同时还发现,虽然分析师及其提供的服务尚未得到投资者的完全认同,但市场确实对分析师预测盈余的公布做出了反应。 In the paper, we examine the main characteristics of financial analysts earning forecast, which including forecast accuracy、forecast revision and forecast tendency. It is concluded that the analysts forecast earning is better than Random Walk Model, and analysts has apparent optimistic forecast tendency. Although the service supplied by analysts has not been completely undertaken by investor, the capital market reacted to the releasing of analysts earning forecast indeed.
关 键 词: 财务分析师 盈余预测 预测精确度 预测修正 预测倾向
领 域: [经济管理—金融学]