The Research Of Listing Company's Earnings Forecasts Characters In China

As the developing of stock market, the information of this market get more and more attention. The accuracy of accounting will influence the operation effect of stock market and the forecast message as a very important part of accounting message has been gotten many attention. The topic of this article focus on some characters of earning forecasts.This article has five parts, the first part discusses the object of studying and the problems which will be discusses later. The second part discusses the topic of if the earnings forecast should be published , i f the government should manage this kind of massage on the basis of theory and talk about the last research result. The third part discusses and analyzes Chinese earnings forecast from the aspects of the usage , characters, laws , role of CPA , and compare them with the other countries.The fourth and fifth parts are the core parts of this article. The forth part use the empirical method to analyze the data of 1997-2000 which got form the 1 isting document of IPO and try to find the accuracy of earnings forecast in China and the possible relative factors. And the result of analyzing is that most of IPO in china can' t forecast the future resultaccurately and it seems there doesn' t exist very clear factors which can influence the accuracy of forecasting. The fifth part gives out some suggestions about how to solve the existing problem of earnings forecast in China.