Analysis and Comparison on the Concepts of Different Kinds of Predictive Earnings Information
Zeng He · Journal of Guangxi University of Finance and Economics · 2007
Currently,both practical and theoretical articles have not pertinently expounded various kinds of predictive earnings information,and not explained and sorted out the relationship among them,which caused the low efficiency of communication.Through the comparison of predictive earnings information and relevant concepts,this paper explained and sorted out the relationship among these concepts.According to different forecasting objects,we considered that predictive earnings information contains both economic prediction and accounting prediction.