中文摘要：

以2006--2008年年度业绩预告为研究样本，对东西部上市公司盈余预测信息的质量进行分析与比较，得出以下主要结论：东西部上市公司在盈余预测信息的精确性、及时性和准确性上并不存在显著的差异。但是，市场对东部上市公司所披露的好消息反应更为强烈，对坏消息的反应则不存在显著的区域性差异。研究结论显示，西部上市公司的信息披露水平在整体上已接近东部上市公司的披露标准，因此，西部上市公司的信息披露质量应得到肯定。

英文摘要：

Taking the annual earnings warnings issued from 2006 to 2008 of the eastern and western listed companies in China as study samples of earnings forecast, this paper compares and analyzes their earnings forecast quality, and reaches the following conclusion： No significant differences exist in precision, timeliness and accuracy of earnings forecast between the eastern and western listed companies. However, for the disclosed good news of the eastern and western listed companies, the market reacts more significantly to the former, while for the disclosed bad news the market reacts without any significant differences. The research under study shows that the information disclosure level of the western listed companies is close to the counterpart of the eastern listed companies. Therefore, the information disclosure quality of the western listed companies should be recognized.