论文部分内容阅读
1998年12月9日证监会公布的《关于做好上市公司1998年年度报告有关问题的通知》中要求部分上市公司在年报前披露业绩预警公告。此后越来越多的公司在定期报告前发布盈余预测公告,盈余预测的类型也由预警公告发展至预盈、预增、预亏及预减等多种形式。根据Wind上的数据,1998-2007年年报前披露管理者盈余预测的公司数占当年上市公司总数的比例分别为8.72%、7.14%、
On December 9, 1998, the CSRC Notice on Relevant Issues concerning Doing a Good Job in the 1998 Annual Report of Listed Companies requires some listed companies to disclose the announcement of performance warning before the annual report. Since then, more and more companies have released earnings forecast announcements before the regular reports. The types of earnings forecasts have also evolved from warning bulletins to pre-earnings, pre-growth, pre-loss and pretax deductions. According to Wind’s data, the percentage of companies that disclosed managers’ earnings forecasts prior to the 1998-2007 annual report to the total number of listed companies in the year was respectively 8.72% and 7.14%