企业ESG表现能提高分析师盈余预测质量吗——来自A股上市公司的经验证据

被引：102

作者：

孙光国

曹思宇

安家鹏

机构：

[1] 东北财经大学会计学院

来源：

财经论丛 | 2023年 / 05期

关键词：

企业ESG表现; 盈余预测质量; 信息质量; 经营风险;

D O I：

暂无

中图分类号：

F275 [企业财务管理]; F832.51 [];

学科分类号：

120206 [财务管理];

摘要：

本文以2010—2021年我国沪深A股上市公司为样本，考察企业ESG表现与分析师盈余预测质量的关系。研究发现，企业ESG表现能够显著提高分析师盈余预测质量。机制检验表明，企业ESG表现通过提高信息质量和降低经营风险，进而提高了分析师盈余预测质量。进一步分析发现，企业ESG表现对分析师盈余预测质量的积极作用在媒体关注度较低和非明星分析师预测的企业中更加显著。本文研究结论不仅有助于丰富企业ESG表现经济后果与分析师盈余预测质量影响因素相关文献，还能够为监管机构、上市公司和分析师如何完善与利用ESG信息提供一定的参考。

引用

页码：68 / 77

页数：10

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