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1)  Earnings Forecasting Behaviour
盈余预测行为
2)  earnings forecast
盈余预测
1.
The Source of Optimism in Financial Analysts' Earnings Forecast:A Literature Review
财务分析师盈余预测乐观倾向成因研究综述
2.
The conclusion is that precision of analysts earnings forecast is enhanced by increasing in the numbers of analysts and by improving on earnings predictability and information disclosure.
研究发现,预测机构数量的增加、盈余可预测性以及信息披露质量的提高,将伴随着高的盈余预测精确度,而盈余波动程度越大、公司规模越大,预测的精确度则越低。
3.
The paper uses a series of error measure standards to compare the accuracy of earnings forecasts between companies of H share and Red Chips and local firms of Hong Kong Our findings show that the accuracy of firms of H share and Red Chips is more accurate than that of local companies of Hong Kong.
本文运用一系列误差衡量标准 ,比较H股、红筹股上市公司与香港本地企业之间盈余预测的精确性。
3)  earnings management rule
盈余管理行为
4)  voluntary earning forecasts
自愿盈余预测
1.
The related factors influencing management voluntary earning forecasts of listed companies involves several perspectives concerning the structure of board of directors,independence of audit committee,management incentive compensation,outside factors(earning forecasts from financial analysts respectively and CPA auditing).
决定上市公司管理层自愿盈余预测质量的关联因素主要包括董事会结构、审计委员会独立性、管理层激励契约、外部因素,其中,涉及财务分析师盈余预测、外部独立审计等因素。
5)  long-term earning forecast
远期盈余预测
6)  behavior prediction
行为预测
1.
After the wire rope is pretensioned, the behavior prediction of the wire rope coiled rod pumping system can be carried out by means of the method of the behavior prediction of steel sucker rod pumping system.
对钢丝绳连续抽油杆采油系统的行为预测技术进行了研究 ,指出在钢丝绳进行过预拉及锻打工艺处理后 ,该系统的行为预测可按有杆抽油系统的预测方法进行 。
补充资料:盈余


盈余


  【盈余】是形容一国国际收支状况的术语,指一个国家在一定时期内国际收支中总收人大于总支出,出现顺差的国际收支状况。参见“顺差”条目。
  
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