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本文研究会计师事务所行业专长对分析师预测准确度和离散度的影响,并进一步探讨“四大”会计师事务所是否更好地发挥了行业专长。研究结果表明,会计师事务所行业专长与分析师预测准确度正相关,与离散度负相关。进一步研究发现,会计师事务所行业专长与分析师预测之间的关系在“四大”会计师事务所中更为明显。本文结论为我国会计师事务所做强做大战略的实施提供了实证支持。
This article examines the impact of the accounting firm’s industry expertise on analyst forecast accuracy and dispersion, and further explores whether the Big 4 accounting firms are better able to leverage their industry expertise. The results show that accounting firms ’industry expertise is positively correlated with analysts’ forecast accuracy and negatively correlated with the degree of dispersion. Further research found that the relationship between accounting profession expertise and analyst forecast is more obvious in the “Big Four” accounting firms. The conclusion of this article provides empirical support for the implementation of the strategy of strengthening and expanding the accounting firm in our country.