But the stock got hammered again on Friday, losing 3.8% in one trading day following a disappointing earnings forecast. 但上周五,三星公布了令人失望的业绩预测之后,这支股票一天之内再度跌去3.8%。
HP is even mimicking IBM in its earnings forecast. 就连惠普的收益预测也在模仿IBM。
Toyota did raise earnings forecast for the full fiscal year though. 然而之前丰田却预测今年的财政年收入会增加。
The researchers found that the more a company missed its earnings forecast, the more chief executives were likely to offer favours to analysts, particularly the highly rated ones. 研究者发现,公司未能实现业绩预期的次数越多,首席执行官们向分析师提供帮忙的可能性也就越大,尤其是对于那些顶级的分析师。
The Kinds of Management Earnings Forecast News and the Discretionary Choice of Characteristic of Forecast Disclosure 管理层盈余预告消息性质与预告方式操控性选择
The Source of Optimism in Financial Analysts 'Earnings Forecast: A Literature Review 财务分析师盈余预测乐观倾向成因研究综述
What about a truly unexpected piece of news-a president gets shot, a noted analyst comes out with a bearish earnings forecast, and so on? 如果确实是真正的意外,怎么办&总统被枪击,一个著名的分析师说市场会下跌,等等?
Our finding shows that the managements have discretionary disclosure in earnings forecast of different kinds of earnings forecast news. 实证结果说明,管理层在对不同性质消息的盈余预告过程中存在一定程度的操控性披露选择。
This paper puts forward a paradox of voluntary disclosure of earnings forecast to listed companies. 本文提出了一个关于上市公司盈利预测信息自愿性披露的悖论。
Empirical Study on Factors Affecting the Quality of Earnings Forecast and Earnings Management under Earnings Forecast& IPO Perspective 自愿披露下盈利预测准确性影响因素和盈余管理行为实证研究&IPO视角
Research on Application of Resemble Learning Method in Listing Corporation Earnings Forecast 集成学习方法在上市公司盈利预测中的应用研究
If the issuer provides an earnings forecast, it shall additionally make a supplementary disclosure of the price-earnings ratio based on the earnings forecast. 提供盈利预测的发行人还应当补充披露基于盈利预测的发行市盈率。
A Study of Earnings Forecast Voluntary Disclosure and IPO Underpricing 盈利预测自愿披露行为与新股发行抑价研究
The earnings forecast refers to predicting subject some or expectation that do of management performance of several accounting periods and calculating of the future. 盈利预测是指预测主体对未来的某个或几个会计期间的经营成果所做的预计和测算。
Research on the Impact of Institution Vicissitude on Reliability of China's IPO Earnings Forecast 制度变迁对IPO公司盈利预测信息可靠性的影响研究
The future earnings forecast is the foundation of bank financial forecast. 未来收益预测是银行财务预测的基础。
This study examines whether Chinese IPO firms voluntarily disclose their earnings forecast, and if so, the accuracy of the forecasted earnings. 本文关注了中国IPO公司的自愿披露盈利预测行为发生与否以及盈利预测的准确性。
This paper discusses the motives, results and restrictions of voluntary disclosure earnings forecast information to listed companies. 本文对上市公司自愿披露盈利预测信息的动机、效果及制约因素进行了探讨。
A Empirical Study on Voluntary Disclosure of Earnings Forecast in China 上市公司盈利预测信息自愿性披露实证研究&来自1090家中国上市公司中期报告的证据
On the Voluntary Disclosure of Earnings Forecast of IPO Company IPO公司自愿披露盈利预测:影响因素与准确性
The paper researches the influence of earnings forecast deviation on earnings management behavior of listed companies. 文章研究上市公司盈利预测误差对公司盈余管理行为的影响。
These findings have important implications in the development of earnings forecast system and investors 'use of forecast information. 研究结论对盈利预测制度的发展、投资者使用盈利预测进行投资等方面具有重要的启示。
This study examines the factors influencing China's listed companies 'voluntary disclosure of information about earnings forecast. 文章以探寻上市公司自愿性信息披露的行为特征和影响因素为研究目标,选取1090家2004年深沪上市公司为样本,对其中期盈利预测信息披露进行了实证检验。
At the same time, earnings predictability, earning management, variance of earnings and rapid development of firm have significant influence on pessimistic earnings forecast, while earnings predictability, earning management and scale of firm can impact significantly on optimistic earnings forecasts. 同时,可预测性、盈余管理、盈余波动以及公司扩张速度对分析师的悲观预测有显著的影响,而可预测性、盈余管理以及公司规模则显著影响分析师对盈余的乐观估计。
But if the subjective and objective reasons of the listed company affect the quality of the earnings forecast information, the information will mislead the investors and make the capital market turbulent. 但是,如果上市公司由于主观或客观原因而影响了所披露的盈利预测信息的质量,就会形成对投资者的误导,甚至可能造成资本市场的急剧动荡。
Most of the research literature focuses on discuss on the reliability of earnings forecast, while only a few of them discuss the relevance between the earnings forecast and the stock price. 大多数关于盈利预测信息相关的研究文献都集中对其可靠性的研究,国内对盈利预测信息与股票价格相关性的研究还是比较少的。
The main contributions of this paper are reflected as follows: 1. The paper designs the indicator to measure managers 'overconfidence based on the listed company earnings forecast system of China. 本文研究结果的主要贡献有以下几点:1.鉴于中国的制度背景,利用上市公司盈余预告构建了度量管理者过度自信的指标。
Cumulative abnormal return in capital market is proportional to the earnings forecast error. 此外,资本市场的累计异常回报与盈利预测误差成正比。
Securities analyst earnings forecast error and the actual surplus of positive earning skewness. 证券分析师盈利预测偏差和公司实际盈余偏态正相关。
Earnings forecast, as an important forecasting accounting information, is playing a more and more important role in the developing capital market and is has become a agency between the listed company and the investors. 盈利预测作为一项重要的预测性会计信息,在日益发展和完善的资本市场中,扮演着越来越重要的角色,逐渐成为上市公司与投资者之间的中介和桥梁。