業績予想修正とは?
業績予想修正 A formal announcement by a company indicating that its earnings or profits are likely to fall materially below market expectations, often triggering mandatory disclosure obligations under securities regulations.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “業績予想修正” Used in Practice?
同社は需要低迷と為替逆風を理由に業績予想修正を発表し、株価が急落した。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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業績予想修正とは?
A formal announcement by a company indicating that its earnings or profits are likely to fall materially below market expectations, often triggering mandatory disclosure obligations under securities regulations.
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