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Information Environment, Comparability and the Accuracy of Revenue Plan |
WAN Peng,CHEN Xiangyu,DONG Wang |
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Abstract This study examines whether comparability of financial statement significantly improves the accuracy of revenue plan and investigates whether the above relationship is affected by the internal information environment and the external information environment. The results show that: the accounting information comparability is positively related to the accuracy of revenue plan; the positive relation between comparability of financial statement and the accuracy of revenue plan is more significant under the sound internal information environment or sound external information environment. These results suggest that comparability of financial statement is a determining factor affecting the accuracy of revenue plan, and the positive relationship is greatly influenced by the internal and external information environment, which provides a clear direction for improving the accuracy of revenue plan for listed companies in China.
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Received: 31 March 2015
Published: 15 September 2015
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Corresponding Authors:
WAN Peng
E-mail: wanpeng168@126.com
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