voluntary earning forecasts 自愿盈余预测
So, in order to test the value-relevance and the usefulness of decision-making of the IPO companies' earning forecasts I use the method of positive study to study the market reactions on the information .
检验结果表明:总体上在我国股票市场上盈利预测信息具有较强的价值相关性;每股净资产对于股价也有较强的市场反应,但程度低于每股预测盈利。
参考来源 - IPO公司盈利预测信息的市场反应研究(研究生论文)·2,447,543篇论文数据,部分数据来源于NoteExpress
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