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中文摘要：
本文以我国2005-2009年间A股市场发生年度财务报表重述的公司并结合相应的分析师预测数据作为样本,分别考察了财务重述和财务重述调整金额对分析师跟进及预测特征的影响。多元回归结果表明：财务重述会减少分析师跟进、增加分析师预测误差,重述调减以前年度损益的程度越大,分析师预测的分歧和误差就越大;而财务重述增加分析师预测分歧、重述调整金额影响分析师跟进的假设却未得到证实。本研究发展了财务重述、分析师预测的研究内容,为提高公司财务报告质量、规范分析师行业提供了相应的思路。
英文摘要：
Based on items of accounting errors correction from supplement and correction statement in Chinese listed firms in A share market between 2005-2009, combined with analyst forecast data concerned, this research empirically investigates the effects of financial restatement and restatement amount on analyst following and forecast traits respectively. The finding suggests that financial restatement reduces analyst following and increases forecast error; the greater amounts of income-decreasing restatement, the greater forecast dispersion and forecast are. However, the hypotheses that financial restatement increases forecast dispersion, and restatement amount influences analyst following aren＇t supported. This research develops the contents for financial restatement and analyst forecast, providing suggestions for enhancing corporate financial statement quality and improving analyst occupation level.
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