文章详细信息 关键词： 业绩预告;;信息含量;;公平披露;;事件研究法 [gap=788]Keywords: performance projection;information content;fair disclosure;event study
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③Earnings pre-annunciation system enhanced the transparence and timeliness of information disclosure, so it is conducive to the stability of the securities market.
③业绩预告制度的推行增强了信息披露的透明度和及时性,有利于证券市场秩序的稳定。 但对业绩预告信息披露时点的限定还有待商榷,业绩预测和除业绩预测外的业绩预告所具有的信息含量是否具有本质差别还需进一步考察。
参考来源 - 上市公司管理层盈利预测的信息含量研究In the annual report disclosure period, whether forecast performance significantly affects abnormal returns, but not in the same way. It shows that performance forecast can weaken the good effect or bad effect which is brought by annual report.
在年报披露期间，业绩预告披露与否对异常收益率有显著影响，但影响方向不同，说明业绩预告会在一定程度上削弱年度财务报告信息对该公司股票的利空、利好效应。
参考来源 - 业绩预告与股票收益率·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
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