The Demonstrarion Analysis To Predict The Value-relevance Of The Medium Financial Report

The interim financial report is an important tache of information disclosure system of stock market. The listed companies have more than ten years history of interim financial report, at this period, there has been a significant progress in the development of the report criterion.However, there are still some problems in the disclosure process of interim financialsuch as untimely, trustless or inadequate implication of the information and information disclosure, as a result, it devalues the prediction effect of interim financial report.The article will be illustrated as the following structure:The first chapter: preface.This chapter mainly illustrates the main issue, the study outlined the significance of the research methods and main framework for innovation and the article points.The second chapter: For information system about listed companies and interim financial report. This chapter first introduced the system of information disclosure of listed companies and the basic framework, while the interim financial report on the meaning of the Center Daily News and the relevance of the value of a defined, and then the interim financial report on the goals, the last interim report describes the predictive value at home and abroad and the information content of Literature Review.The third chapter: China's listed companies interim financial report predicted value of the empirical research. The interim financial reports of listed companies Predictive value of the empirical studies, the disclosure of listed companies in China that the interim financial report has predicted value of the conclusion of the study.The fourth chapter: To enhance China's listed companies interim financial information quality report's recommendations.The former part of this chapter on the basis of feasibility studies, proposed to enhance China's listed companies interim financial information quality report's recommendations. In this paper, the course of the study will be empirical research-based, empirical models use of the medium-term financial report and the information content of predictive value for examination.