会计信息可比性对分析师预测行为的影响

In this paper, we analyze the theory of the relationship between financial statement comparability and analysts predicting behavior. We select the relevant data of 2007 - 2014 A shares of listed companies in China, to study the influence of financela statement comparability to analyst predicting behavior. The results show that the comparability of accounting information has a significant impact on the analysts' prediction behavior. Ceteris paribus, financial statement comparability is positively associated with analysts' coverage. Financial statement comparability is positively associated with analysts' forecast accuracy. Financial statement comparability is negatively associated with analysts' forecast dispersion.