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本文以近十年的期刊论文为研究对象,较为系统地回顾了2001年以来我国理论界和实务界对盈利预测信息所作的研究。笔者发现,我国目前对盈利预测信息所开展的研究还不足,于是对我国未来的盈利预测信息研究提出一些基本想法。
This article takes nearly 10 years of journal articles as the research object and systematically reviews the research on the earnings forecast information of China’s theorists and practitioners since 2001. The author finds that the current research on earnings forecast information in our country is still not enough, so we put forward some basic ideas on the future earnings forecast information in our country.