The author focuses on earnings forecast information by which investors make decisions.

The earnings forecast information is vital to the securities market ,thus this thesis puts it as a question for discussion shows a vision of significance .

The concept of Decision-making Availability of accounting has been established, which makes the border of finaical accounting move into the realm of forecasting earnings information and consolidate its progress.

The earnings announcements are chosen as the events for testing whether China stock market overreacts to the earnings information.

Currently,both practical and theoretical articles have not pertinently expounded various kinds of predictive earnings information,and not explained and sorted out the relationship among them,which caused the low efficiency of communication.

On the Voluntary Disclosure of Earnings Forecast of IPO Company;

Emperical Research on Earnings Management under the Earnings Forecast Motive of Listed Companies;

Empirical Research on Securities Analysts Earnings Forecasts in China;

Based on the analysis of OPEC ocean freight statistics data as well as freight pricing formula for crude oil trade, the article researches and puts forward ocean freight pricing formula for imported crude oil that can be applied in refinery profit forecast and refining project financial evaluation.

So the information on profit forecast has become an important factor that affects share price.

Profit forecast plays a vital role in security market, but at the present stage, the information about the profit forecast is not reliable for the reasons both from subjective and objective aspects.

Empirical study on changes of institution and deviation of earning forecasts by IPO;