昆明理工大学学报:社会科学版
昆明理工大學學報:社會科學版
곤명리공대학학보:사회과학판
Journal of Kunming University of Science and Technology(Social Sciences)
2009年
12期
66~71
,共null页
财务分析师 盈余预测 乐观倾向 成因
財務分析師 盈餘預測 樂觀傾嚮 成因
재무분석사 영여예측 악관경향 성인
Financial Analyst ; Earnings Forecast ; Optimism ; Cause
财务分析师报告的盈余预测是其向市场传递信息的重要途径,同时也是向客户提供服务的主要内容,得到了理论界和实务届的广泛关注。然而,大量国内外实证研究表明,分析师提供的盈余预测带有乐观倾向。本文采用文献调查的研究方法,回顾了国外关于分析师盈余预测乐观倾向成因的相关研究。该研究对加强我国财务分析师行业建设,提高资本市场投资者的投资效率,以及资本市场相关理论研究都有一定的参考价值。
財務分析師報告的盈餘預測是其嚮市場傳遞信息的重要途徑,同時也是嚮客戶提供服務的主要內容,得到瞭理論界和實務屆的廣汎關註。然而,大量國內外實證研究錶明,分析師提供的盈餘預測帶有樂觀傾嚮。本文採用文獻調查的研究方法,迴顧瞭國外關于分析師盈餘預測樂觀傾嚮成因的相關研究。該研究對加彊我國財務分析師行業建設,提高資本市場投資者的投資效率,以及資本市場相關理論研究都有一定的參攷價值。
재무분석사보고적영여예측시기향시장전체신식적중요도경,동시야시향객호제공복무적주요내용,득도료이론계화실무계적엄범관주。연이,대량국내외실증연구표명,분석사제공적영여예측대유악관경향。본문채용문헌조사적연구방법,회고료국외관우분석사영여예측악관경향성인적상관연구。해연구대가강아국재무분석사행업건설,제고자본시장투자자적투자효솔,이급자본시장상관이론연구도유일정적삼고개치。
Earnings forecast are one of the important ways for financial analysts to transmit information to the market, and also the main service contents for their customers. It is already aroused wide concern from both theoretic and practical fields. However, large number of empirical studies have shown that there is tendency of optimistic in earnings forecast made by financial analysts. A literature survey research method is used in this paper to review studies about the source of financial analysts' earnings forecast optimism. This study is of certain value for the construction of financial analysts industry, improvement of market efficiency, and the research about the capital market.