本文選題：語言多樣性 + 員工教育水平�。� 參考：《管理科學(xué)學(xué)報》2017年04期

【摘要】：考察了語言多樣性對分析師盈余預(yù)測質(zhì)量的影響,以及這種影響如何因員工教育水平的不同而變化.基于中國上市公司的實證檢驗結(jié)果顯示,語言多樣性顯著降低了分析師盈余預(yù)測質(zhì)量,但是隨著公司員工受教育水平提高,語言多樣性對分析師盈余預(yù)測質(zhì)量的負面影響有所減弱.進一步研究發(fā)現(xiàn),分析師與CEO間的校友關(guān)系增強了員工教育水平對語言多樣性與分析師盈余預(yù)測準確性之間關(guān)系的正向調(diào)節(jié)作用.研究結(jié)論一定程度上豐富了分析師私有信息獲取及其影響機理以及社會關(guān)系等方面的文獻,而且還可幫助投資者、監(jiān)管者等利益相關(guān)方更好地理解分析師行為,促進資源合理配置,增強資本市場的有效性等方面具有一定的啟示意義.
[Abstract]:This paper examines the influence of linguistic diversity on the quality of earnings prediction by analysts and how this effect varies with the educational level of employees. Empirical results based on Chinese listed companies show that linguistic diversity significantly reduces the quality of analysts' earnings forecasts, but as their employees' education level increases, The negative impact of linguistic diversity on the quality of analysts' earnings forecasts has weakened. Further research found that the alumni relationship between analysts and CEO enhanced the positive adjustment of employee education to the relationship between language diversity and analysts' earnings prediction accuracy. To some extent, the findings enrich the literature on the access to private information and its influence mechanism and social relations, and can help investors, regulators and other stakeholders to better understand the behavior of analysts. To promote the rational allocation of resources and enhance the effectiveness of the capital market has certain enlightenment significance.
【作者單位】： 上海財經(jīng)大學(xué)會計學(xué)院;浙江農(nóng)林大學(xué)暨陽學(xué)院;上海財經(jīng)大學(xué)會計與財務(wù)研究院;
【基金】：國家自然科學(xué)基金重點資助項目(71032005) 教育部重點研究基地重大資助項目(15JJD630008) 浙江省自然科學(xué)青年基金資助項目(LQ16G020011) 上海財經(jīng)大學(xué)創(chuàng)新團隊支持計劃資助項目(2014110319)
【分類號】：F272.92;F832.51

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1 朱晉偉;;跨國公司語言多樣性問題研究[J];社會科學(xué)戰(zhàn)線;2014年04期

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本文編號：1778928