中小板上市公司管理层盈余预测质量的影响因素研究

发布时间：2018-04-30 22:40

本文选题：中小板 + 管理层　；参考：《工业技术经济》2017年07期

【摘要】：管理层盈余预测是中小板上市公司对未来展望的信息,在信息披露中占据着越来越重要的地位。本文选取2013—2015年中小板上市公司相关数据,运用广义多分类无序logit模型对影响中小板上市公司管理层盈余预测质量的因素进行探究,以期提高管理层盈余预测的质量。经研究结果表明,公司的独立董事占比、年度召开董事会次数、股权集中度、净资产收益率、管理层持股比例等因素越高,对提高中小板上市公司管理层盈余预测质量越有益,除此之外,中小板上市公司董事长和总经理兼任情况,与公司合作的审计机构专业程度均对管理层盈余预测的质量有一定影响。
[Abstract]:Management earnings prediction is the information of the future outlook of small and medium-sized listed companies, which plays an increasingly important role in information disclosure. Based on the relevant data of small and medium-sized board listed companies from 2013 to 2015, this paper uses the generalized multi-classification disordered logit model to explore the factors that affect the quality of management earnings prediction of small and medium-sized board listed companies, in order to improve the quality of management earnings prediction. The results show that the higher the proportion of independent directors, the number of board meetings, the degree of equity concentration, the rate of return on net assets, the proportion of management holdings, the more beneficial it is to improve the quality of management earnings prediction in small and medium-sized listed companies. In addition, both the chairman and the general manager of the small and medium board listed companies are concurrently appointed, and the degree of professionalism of the audit institutions cooperating with the company has a certain impact on the quality of the earnings forecast of the management.
【作者单位】：东北农业大学经济管理学院;
【基金】：黑龙江省哲学社会科学研究规划项目(项目编号:15GLB03) 黑龙江省哲学社会科学扶持共建项目(项目编号:15GLE05)
【分类号】：F275;F832.51

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