盈利预测

IPO公司治理结构对盈利预测信息披露自愿性的影响研究

Research on the Level of Voluntary Disclosure in Profit Forecast of China IPO Governance

针对这一现象，采用Logistic回归模型分析了影响IPO公司自愿披露盈利预测信息的因素。

Aiming at this phenomenon , Logistic regression model is established to analyse the factors that influence IPO companies ' choice about publishing profit forecast information .

IPO公司自愿披露盈利预测：影响因素与准确性

On the Voluntary Disclosure of Earnings Forecast of IPO Company

制度变迁对IPO公司盈利预测信息可靠性的影响研究

Research on the Impact of Institution Vicissitude on Reliability of China 's IPO Earnings Forecast

同时，瑞信（CreditSuisse）周四下调了比亚迪未来三年的盈利预测。

Also , Credit Suisse on Thursday lowered its earnings forecasts for BYD over the next three years .

在拉斯维加斯金沙集团今年第一季度业绩未能达到市场预期后，瑞银集团和德意志银行（DEUTSCHEBANK）双双将它们对该集团2007年的盈利预测调低了15%左右。

UBS and Deutsche Bank both cut 2007 earnings forecasts by around 15 per cent after Las Vegas Sands fell short of first-quarter estimates .

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 study examines whether Chinese IPO firms voluntarily disclose their earnings forecast , and if so , the accuracy of the forecasted earnings .

最后结论是：上市公司盈利预测自愿性在一定程度上受公司规模、独立董事的比例以及IPO上市公司的资产负债率的影响。

Final conclusion is : to some extent , listed companies profit forecast reliability is effected by the size of the firm and the forecast interval .

继第一季度亏损3.93亿美元后，瓦乔维亚银行宣布了筹资计划。此前，通用电气（GE）上周五发布5年来最糟糕的季度业绩，并大幅下调其全年盈利预测，令投资者感到震惊。

Wachovia 's announcement , which followed a $ 393m first-quarter loss , came after General Electric last Friday shocked investors with its worst quarter in five years and slashed its full-year forecasts .

三菱东京金融集团的跌幅最大，主要由于该公司购入UFJ银行的坏账后遭调低盈利预测。

Mitsubishi Tokyo Financialpuorgwas a key decliner after forecast earnings downgrades as it absorbs UFJ 's bad loans .

首次公开发行新股时的相关信息披露是利益相关者重点关注的问题，其中的盈利预测又是众多投资者关注的焦点，而在我国IPO公司中，很多公司都不愿意披露其盈利预测信息。

The information disclosure of initial public offerings is an important aspect , in which , profit forecast is the focal point that a lot of invertors show solicitude for . But in our country , among IPO listed companies , majority unwilling disclose the information of their profit forecast .

通过分析OPEC海运费统计数据以及原油贸易运费计价公式，研究提出了可用于炼油企业盈利预测和炼油项目财务评价的进口原油海运计费公式。

Based on the analysis of OPEC ocean freight statistics data as well as freight pricing formula for crude oil trade , the article researches and puts forward ocean freight pricing formula for imported crude oil that can be applied in refinery profit forecast and refining project financial evaluation .

本文的发现说明了中国的股票市场尚未达到Fama（1970）意义上的半强式有效，投资者在投资决策时可以利用分析师的盈利预测以提高其投资的回报。

Our findings suggest that the stock market in China is not efficient in the semi-strong form as Fama ( 1970 ) defined and Chinese investors can employ analysts ' earnings forecasts in their investment decisions to improve investment returns .

试论我国上市公司盈利预测信息的披露

On Information Exposure of Profit Forecast of China 's Listed Companies

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

A Empirical Study on Voluntary Disclosure of Earnings Forecast in China

以往的研究表明，证券分析师盈利预测总体上存在乐观倾向。

Overall optimistic bias exists in analysts ' earnings forecasts .

会计信息是证券分析师进行盈利预测的重要信息来源。

Accounting information is an important source for analysts ' earnings forecasts .

集成学习方法在上市公司盈利预测中的应用研究

Research on Application of Resemble Learning Method in Listing Corporation Earnings Forecast

证券分析师盈利预测精确性的影响因素研究

An Study about the Influence Factors of the Precision of Analysts'Earnings Forecast

盈利预测自愿披露行为与新股发行抑价研究

A Study of Earnings Forecast Voluntary Disclosure and IPO Underpricing

制度变迁与上市公司盈利预测偏差实证研究

Empirical study on changes of institution and deviation of earning forecasts by IPO

盈利预测应该被迫降低才是。

Profits forecasts would have to fall as well .

而盈利预测信息的供给主要来自财务分析师和上市公司的管理层。

Such information mainly comes from financial analyst and executives of listed companies .

为此，对公司盈利预测信息的披露应坚持采用自愿性原则。

To this end , we should adhere to the voluntary disclosure principle .

由于中国证券市场监管体系不健全，盈利预测信息的质量不能令人满意。

An Empirical Study on the Information Publishing System of the Earnings Estimate ;

盈利预测信息对于证券市场发展和投资人具有重要意义。

Profitable projectional information possesses significance for the development of securities market and investors .

此外，资本市场的累计异常回报与盈利预测误差成正比。

Cumulative abnormal return in capital market is proportional to the earnings forecast error .

证券分析师盈利预测偏差和公司实际盈余偏态正相关。

Securities analyst earnings forecast error and the actual surplus of positive earning skewness .

由此可见，盈利预测信息的准确与否将对投资者产生重大影响。

Thus , the accuracy of earnings estimates has a significant impact on investors .

然后可以将重点定位在盈利预测基本因素上。

One could then focus on the fundamentals as projected by the earnings estimations .