lzsxy2009 发表于 2012-12-27 13:43 
严格的管理培训
感觉不像是这个意思...你看这段
To summarize, we find that analysts overweight short-term management guidance when they have an incentive to please management—preceding an equity offering. This overweighting does not appear to be a function of analysts incorporating useful information, but rather results in less accurate forecasts.