The earnings forecast information of the SME board listed companies future information plays a more and more important role in information disclosure. This paper selects 2013-2015 small board listed companies related data，using the generalized multi classification logit model to explore the factors of the disordered quality of earnings forecast of listed companies management of small plates，in order to improve the quality of management earnings forecast. The results show that the proportion of independent directors of the company，the number of annual meeting of the board of directors，ownership concentration，rate of return on net assets，the proportion of managerial ownership and other factors is higher，to improve the management of listed companies earnings forecast quality and more beneficial to small and medium-sized board. Chairman and general manager of the company by one people，audit institutions as the “big four” accounting firms，to improve the management of listed companies earnings forecast quality，also plays a positive role in the small board.
Shi Hong,Chen Liang.
Research on the Influence Factors of Management Earnings Forecast Quality of Small and Medium Sized Listed Companies. Journal of Industrial Technological Economics. 2017, 36(7): 100-106
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