本文以披露业绩预告信息的公司为样本，研究盈余公告的盈余惯性现象。
The paper investigates the earnings momentum with the sample of performance forecast.
公司预计经营业绩发生亏损或者发生大幅变动的，应当及时进行业绩预告。
Where the Company foresees a loss or any major change to its operating results, a timely business result forecast must be made.
业绩预告制度有利于提高上市公司的信息透明度，提前释放业绩风险，保障中小投资者的利益。
Performance projection system contributes to enhance information transparency, releases performance risk ahead of schedule and protects middle-small investors' interest.
中石化17日发布中期业绩预告，经公司财务部门核算上半年业绩同比下降50%以上，业绩如此大滑坡的主要原因是在炼油业务上的巨大损失。
Oil giant Sinopec said Thursday its net profit in the first half of the year was expected to drop by more than 50%. The company attributed the fall to big losses in its refining business.
中石化17日发布中期业绩预告，经公司财务部门核算上半年业绩同比下降50%以上，业绩如此大滑坡的主要原因是在炼油业务上的巨大损失。
Oil giant Sinopec said Thursday its net profit in the first half of the year was expected to drop by more than 50%. The company attributed the fall to big losses in its refining business.
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