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gong si zhi li shi xiao dui ye ji yu gao bian lian de ying xiang
Author(s): 
Pages: 97-99
Year: Issue:  S1
Journal: Finance and Accounting Monthly

Keyword:  公司治理失效业绩预告内部治理外部治理;
Abstract: 业绩预告是对利润指标的反映,为更好地保护投资者利益、提高证券交易的透明度,我国建立了上市公司业绩预告制度。出于各种原因,上市公司变更业绩预告的现象频繁出现。以尔康制药业绩预告"变脸"过程为例,分析其业绩预告"变脸"的原因并提出对策建议,以期进一步保护投资者利益。
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