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本文选取了2010-2014年上市公司为研究对象,剔除ST公司和金融公司后获得了7043个样本,在控制了公司治理和诉讼风险等因素后,研究发现风险管理委员会的存在使得在发布业绩预告方面更倾向于发布不利消息,对利好消息的发布显得更加谨慎。对于准确性方面,风险管理委员会的存在总体提高了公司业绩预告的准确性,但是,当财务风险增加时,其作用会下降。
This article selects listed companies from 2010 to 2014 as the research object, excluding ST companies and financial companies obtained 7043 samples, after controlling for corporate governance and litigation risk and other factors, the study found that the presence of risk management committee makes the release of performance forecast More inclined to release unfavorable news, the release of good news appears more cautious. For accuracy, the existence of a risk management committee generally improves the accuracy of a company’s performance forecast, but its effect diminishes as financial risk increases.