考察了上市公司业绩预告对分析师预测修正的影响,研究发现,业绩预告的准确性与精确性越高、及时性越强,分析师进行预测修正的概率越大;进一步通过公司层面与分析师层面的配对研究发现,业绩预告后分析师预测误差得到了显著降低,表明我国分析师在进行预测修正时,会使用业绩预告提供的信息来降低预测误差。本文的研究为进一步理解我国管理层与分析师的信息互动机制提供了经验证据。 The study examines the impact of performance forecast of listed companies on analyst forecasts and corrections. The study finds that the higher the accuracy and accuracy of performance forecasts, the stronger the timeliness, the greater the probability that analysts will make forecasts and corrections. Further, The level of the matching study found that after the performance forecast analyst forecast errors have been significantly reduced, indicating that the forecast of our analysts to use the information provided by the performance forecast to reduce the forecast error. The research in this paper provides empirical evidence to further understand the mechanism of information interaction between management and analysts in our country.