The Regulatory Environment of Compulsory Disclosure of Management Earnings Forecasts in China --- Introductions and Discussions

Chan Guo
2012 Social Science Research Network  
Management earnings forecasts (MEFs) are traditionally considered as voluntary disclosures. However, it is a type of compulsory disclosure in China. This paper introduces the evolution of MEF disclosure requirements in China. Further, based on the current Chinese research on MEFs, it investigates companies' forecasting behavior in such an environment. Finally, it discusses the main issues relating to MEF requirements that have attracted many Chinese researchers' attention.
doi:10.2139/ssrn.2124394 fatcat:lqaw35jx3fggjadmukmxnuq2e4