Literature Review on Profit Forecast Information Disclosed by Listed Companies
Chao Yi Wei
Abstract
Chao Yi Wei
Abstract
This paper summarizes and comments the relevant domestic and foreign scholars' research results from the motivation,accuracy and usefulness of the decision-making and other aspects of profit forecast information disclosed by listed companies.and on the basis of this proposed future research should focus on the reality of China's capital market,establish profit forecast criteria suited to China's national conditions to guide and regulate responsibility and behavior of profit forecast information generated,disclosed and audited by listed companies and a certified public accountant.
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This paper summarizes and comments the relevant domestic and foreign scholars' research results from the motivation,accuracy and usefulness of the decision-making and other aspects of profit forecast information disclosed by listed companies.and on the basis of this proposed future research should focus on the reality of China's capital market,establish profit forecast criteria suited to China's national conditions to guide and regulate responsibility and behavior of profit forecast information generated,disclosed and audited by listed companies and a certified public accountant.
Key concepts: Profit (economics), China, Listed company, Audit, Business, Accounting, Net profit, Marketing