作　　者： ; ; ;

机构地区： 中山大学管理学院

出　　处： 《中国会计评论》 2004年第2期339-362,共24页

摘　　要： 中期财务报告是上市公司强制性信息披露的重要组成部分。本文以我国A股上市公司的中期财务报告为研究对象,采用三种不同的方法分析我国中期财务报告预测价值,并在此基础上,考察影响我国中期财务报告预测价值的一些系统性差异。数据检验的结果表明:我国中期财务报告相对于年度财务报告具有较高的预测价值。中期审计确实有利于提高中期盈利指标的预测价值。普通上市公司中期主营业务收入净额数据的预测价值好于ST、PT上市公司中期主营业务收入数据的预测价值,但普通上市公司中期EPS预测价值并不显著优于ST、PT上市公司中期EPS的预测价值。 The interim financial reports are an important part of compulsory disclosure for listed companies. The purpose of the work is to find out some characters of interim financial reports in Chinese capital market. Some interim prediction models and annual prediction models are employed to fulfill the purposes. The results show that the interim financial reports do have better prediction ability comparing with the annual reports in China. Furthermore, audited interim financial reports are of better prediction ability than non-audited reports and interim net sales of N-PT, N-ST companies are more predictable than those of ST/PT companies. A further test of EPS indicates that of ST/PT companies, the audited interim reports do not show better prediction abil- ity than those of unaudited reports.

关 键 词： 中期财务报告 预测价值 预测能力 预测误差值 预测误差率

领　　域： []