摘要
近年来,国内外理论界和实务界越来越重视管理层盈余预测偏差与公司投资效率之间的影响关系。管理层作为企业投资决策和盈余预测信息披露的共同行为主体,其预测偏差会影响企业对外的盈余预测和对内投资项目的收益估计。基于此,文章回顾和梳理了国内外文献,总结和归纳了管理层盈余预测、管理层盈余预测偏差、管理层盈余预测偏差与企业投资效率之间的关系,并展望了该领域的进一步研究方向。
In recent years,theorists and practitioners at home and abroad have paid more and more attention to the relationship between the prediction bias of management layer surplus and corporate investment efficiency.As the common behavior subject of enterprise investment decision-making and disclosure of predicted surplus information,prediction bias of the management layer will affect the external surplus prediction and the income estimation of internal investment projects.Based on this,this paper reviews and combs the literature at home and abroad,summarizes the surplus prediction of the management layer,prediction bias of the management layer surplus,as well as the relationship between the prediction bias of the management layer surplus and the enterprise investment efficiency,and looks forward to the further research direction in this field.
作者
刘杨方姝
王秀丽
Liu Yangfangshu;Wang Xiuli(College of Accounting,Xinjiang University of Finance and Economics,Urumqi Xinjiang 830012)
出处
《山东纺织经济》
2022年第6期22-26,共5页
Shandong Textile Economy
基金
新疆财经大学研究生科研创新项目“管理层盈余预测偏差与企业投资效率”(项目编号:XJUFE2021K014)阶段性研究成果。
关键词
管理层
盈余预测偏差
投资效率
management layer
prediction bias of surplus
investment efficiency
