財務報表被用作各種行業做出明智決策的指標。它用於投資管理、特定投資組合的業績分析，以及信貸貸款。它是決定證券價值的一個重要因素。它被用作公司證券化的一個主要決定因素(Bebchuk, Cohen and Ferrell 2009)。公司使用各種工具來分析市場趨勢，並對組織未來的表現形成基線預測。在某些情況下，預測估計數和實際估計數相差很大。這可能是由公司治理、管理實踐和外部因素等一系列原因造成的。然而，企業的管理實踐和預測報告實踐之間存在着動態的複雜關係(Clements and Hendry, 2008)。本文旨在詳細探討預測報告與管理結構之間的關係。本文運用各種理論模型對此進行了詳細的分析。本文對證券分析師的影響、預測進行了詳細的探討。
財務預測是投資者和分析師預測單個公司未來業績的模型。他們的決定基於各種金融類比和理論框架。它還取決於向分析師提供的信息的質量，以便他們做出決定。信用期權定價、衍生品、預算分析、金融建模和動態金融建模是構成預測模型的一些重要分析。透明度和保持問責制是金融記者發表意見的一個重要方面(Clements and Hendry, 2008)。財務預測取決於公司治理的類型和組織的有效性。有許多公司治理模式爲財務報告定下了基調。由於受許多變量的影響，這種財務預測存在一些內在的問題。下面將詳細探討這些問題。
Financial statements are used as indices to make informed decisions for various industries. It is used in investment management, analyses of performance of a particular portfolio and also in credit lending. It is an important determinant to value securities. It is used as a major deciding factor in the securitization of a company (Bebchuk, Cohen and Ferrell 2009). Companies use a variety of tools to analyze market trends and form a baseline prediction of how the organization will perform in the future. In certain situations, forecast estimates and the actual estimates are found to vary considerably. This could be due to a host of reasons such as corporate governance, management practices and externalities. Nevertheless, there is a dynamic intricate relationship that exists between the management practices and forecast reporting practices of a firm (Clements and Hendry, 2008). Purpose of this essay is to probe in detail the relationships between forecast reporting with the management structure. This has been analyzed in detail with the use of various theoretical models. Impact of securities analyst, prediction has been investigated in detail in this exploration.
Financial forecasting is the model where investors and analysts post how the performance of the individual company will be in the future. They base their decisions on the various financial analogies and theoretical frameworks. It also depends on the quality of information that is provided to the analyst to make their determination. Credit option pricing, derivatives, budget analysis, financial modeling, and dynamic financial modeling are some of the important analyses that are factored in forming forecasting models. Transparency and maintaining accountability is an important facet for the financial reporters to base their opinion (Clements and Hendry, 2008). The financial forecasting depends on the type of corporate governance and the effectiveness of the organization. There are numerous models of corporate governance that set the tone for financial reporting. There are some inherent issues in this financial forecasting as it is influenced by a number of variables. These issues have been probed in detail in the following.
Having strong corporate governance that fosters growth in itself can aid to positive financial forecasting of a company (Clements and Hendry, 2008). Positive corporate governance aids to the growth of the company. Link between the two has been probed in detail in the following.