为探究环境信息披露与分析师盈余预测是否存在相互关系,运用结构方程模型,从产权性质、治理环境、财务重述行为等多个视角加以检验,表明环境信息披露质量对分析师盈余预测的确定性和一致性存在促进作用。 In order to explore the relationship between environmental information disclosure and analyst earnings forecast, this paper uses the structural equation model to test from the perspectives of property rights, governance environment and financial restatement behavior, which shows that the disclosure quality of environmental information is of great significance to the earnings forecast of analysts Sexuality and consistency have a positive effect.