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- W2385861896 abstract "Earning forecast is an important form of company information disclosure,providing future earnings information for investors.However,some listed companies are forced to issue earnings forecasts in China.Therefore,there are only a few researches focusing on the motivation to disclose the earnings forecasts for Chinese companies.Taking analysts' forecasts data during 2004 to 2010 as sample,this paper investigates whether institutional factor and analysts' forecasts could affect earnings forecasts strategy of listed companies in China.The results indicate that,most companies choose to issue earnings forecasts when they meet the mandatory conditions;the companies with larger dispersion of analysts' forecasts will be more likely to release forecasts;the relationship between analysts' forecasts error and the release probability of companies' earnings forecasts is positive,and the negative error enhances this positive relationship." @default.
- W2385861896 created "2016-06-24" @default.
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- W2385861896 date "2012-01-01" @default.
- W2385861896 modified "2023-09-26" @default.
- W2385861896 title "Analysts' Forecasts and Earnings Forecasts Strategy of Listed Companies in China" @default.
- W2385861896 hasPublicationYear "2012" @default.
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