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.

摘要： 本文研究会计信息可比性对管理层业绩预告准确度的影响，并进一步考察公司的内外部信息环境对这二者关系的影响。研究发现，会计信息可比性越高的公司，其管理层业绩预告的准确度越高；会计信息可比性对业绩预告准确度的促进作用还受公司内外部信息环境的影响，良好的公司外部和内部信息环境均能够增强会计信息可比性与业绩预告准确度之间的正向关系。在业绩预测难度较大的情况下，会计信息可比性对业绩预告准确度的提升作用能够得到更大程度的发挥。会计信息可比性是业绩预告准确性的基础，保障会计信息质量是提高上市公司预测性信息披露质量的重要途径。