Abstract: This paper investigates the influence of accounting comparability on earnings forecast accuracy and the moderate effect of information environment on the relationship between accounting comparability and earnings forecast accuracy. We find that firms with higher accounting comparability have higher earnings forecast accuracy. Further study finds that the good internal and external information environment can strengthen the relationship between accounting comparability and earnings forecast accuracy. Moreover, when the difficulty of earnings forecast is larger, the positive relation between accounting comparability and earnings forecast accuracy is more significant. The result shows the accounting comparability is the basis of earnings forecast accuracy and guaranteeing the quality of the accounting information is an important way to improve the quality of forecasting information disclosure of listed companies.