【摘要】 以2014—2017年中小板上市公司为研究对象,从墨菲定律现象的视角实证分析上市公司披露的财务报告与业绩预告的差异。研究表明:财务报告披露的实际利润偏向于差于业绩预告披露的预期利润,"财务报告与业绩预告的差异的墨菲定律现象"在中小板上市公司中大量存在;当预告类型是坏情况类型时,墨菲定律现象更显著;披露时间越退后,墨菲定律现象越显著。针对"财务报告与业绩预告的差异的墨菲定律现象"反映出的问题,提出对应的建议。更多还原

【Abstract】 Based on 2014-2017 small and medium-sized listed companies as the research object, this paper empirically analyzes the differences between financial reports and performance forecasts disclosed by listed companies from the perspective of Murphy’s law phenomenon. The results show that: the actual profit disclosed by financial report tends to be worse than the expected profit disclosed by performance forecast, "Murphy’s law phenomenon of the difference between financial report and performance forecast" exists in a large number of listed companies on the small and medium-sized board; when the type of forecast is bad, Murphy’s law phenomenon is more significant; the more backward the disclosure time, the more significant the Murphy’s law phenomenon.In view of the problems reflected in "Murphy’s law phenomenon of the difference between financial report and performance forecast", this paper puts forward corresponding suggestions.更多还原