摘要
越来越多的分析师开始额外发布现金流预测成为资本市场的新现象,引起了学术界的关注。本文从分析师发布现金流预测的影响因素、现金流预测的经济后果以及现金流预测的质量三个方面对国内外的相关文献进行梳理。在此基础上,对文章进行总结并从五个方面对未来的研究方向进行展望。
There is a new phenomenon in the capital market that more and more analysts additionally issue cash flow forecasts,which causes a great concern in the academic world. This paper constructs a literature review from three aspects including the motivations,economic consequences and the quality that the analysts issue cash flow forecasts. On this basis,this paper does a summary and indicates the direction of future research from fives aspects.
出处
《财务研究》
2016年第5期88-96,共9页
Finance Research
基金
福建省中青年教师教育科研项目(JAS160161)
福建农林大学科研启动经费项目(61201402108)
关键词
分析师现金流预测
现金流预测动机
现金流预测后果
现金流预测质量
analysts' cash flow forecasts
motivation of cash flow forecast
consequence of cash flow forecast
quality of cash flow forecast
