审计师技术相似性知识与分析师盈余预测——基于创新信息披露视角
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    摘要:

    以2006—2023年间上市公司为样本,探索了审计师自客户层面获取的技术知识对分析师盈余预测的影响。研究发现:审计师技术相似性知识能够显著抑制分析师盈余预测误差和分歧度;机制检验表明,审计师技术相似性知识通过提升企业创新信息披露质量,作用于分析师盈余预测;异质性分析发现,审计师技术相似性知识对分析师盈余预测的影响在技术密集型行业、媒体关注度较低的样本中更为显著;进一步分析发现,相比同行业审计师技术相似性知识,非同行业审计师技术相似性知识对分析师盈余预测的促进作用更强。本文从创新信息披露视角,揭示了审计师技术相似性知识对分析师盈余预测的影响及其作用机制,在“科技强国”背景下,对提升资本市场信息效率以优化资源配置具有重要的实践意义。

    Abstract:

    Taking listed companies from 2006 to 2023 as samples, this paper explores the impact of auditor’s technological proximity knowledge on analysts earnings forecasts. The findings reveal that auditors technological proximity knowledge can significantly reduces analysts earnings forecast errors and divergence. The mechanism tests indicate that this effect is achieved by enhancing the quality of corporate innovation information disclosure. The heterogeneity analysis shows that the influence of auditors technological proximity knowledge on analysts earnings forecasts is more pronounced in technologyintensive industries and among firms with lower media attention. Further analysis demonstrates that technological proximity knowledge among auditors outside the same industry has a stronger positive effect on analysts earnings forecasts than that from auditors within the same industry. From the perspective of innovation information disclosure, this study uncovers the mechanism through which auditors technological proximity knowledge affects analysts earnings forecasts, these findings have important practical implications for improving the efficiency of capital market and optimizing resource allocation.

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宝露日,李晓慧.审计师技术相似性知识与分析师盈余预测——基于创新信息披露视角[J].审计与经济研究,2026,41(3):57-66

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  • 在线发布日期: 2026-06-11
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