北京航空航天大学学报(社会科学版) ›› 2007, Vol. 20 ›› Issue (4): 12-15.

• 经济管理与社会发展研究 • 上一篇    下一篇

行业财务信息的业绩预测能力研究

王 军   

  1. 北京航空航天大学 经济管理学院, 北京 100083
  • 收稿日期:2006-09-18 出版日期:2007-12-25 发布日期:2010-10-15
  • 作者简介:王军(1972-),男,重庆人,讲师,博士研究生,研究方向为财务学、技术创新.

Forecast of Earnings Based on Industrial Financial Information

WANG Jun   

  1. School of Economics and Management, Beijing University of Aeronautics and Astro nautics,Beijing 100083, China
  • Received:2006-09-18 Online:2007-12-25 Published:2010-10-15

摘要:

不同的行业特征会使行业间的企业财务信息呈现不同的特点。实证结果显示:基于行业财务 信息的业绩预测的效果比不区分行业的预测效果好;而预测效果的好坏则与行业内部的竞争 结构有关。

关键词: 业绩预测, 行业, 财务信息

Abstract:

Differences among industries give rise to different features of enterp rise financial information. The empirical outcomes in the paper support that for ecasting based on industry is largely better than pooled forecasting. And the pe rformance of forecasting based on industry seems to depend on inner competitive structure inside the industry.

Key words: forecast of earnings, industry, financial information

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