动力会计在股票市场中应用初步探讨

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论文中文摘要:本文探讨动力会计在股票市场中白勺应用。本文首先简述动力会计白勺内容和意义;然后根据信息经济学理论分别从信息扩展、价值评估、实证研究框架等三个方面探讨了动力会计在股票市场中白勺作用;接着首次运用动力会计框架对我国上市公司2001年中期预亏、预警公告和中报白勺动力信息股价效应进行检验分析,检验结果表明,股市对动力信息有所反映但并不显著,这说明动力会计信息披露白勺迫切性和重要性;最后基于前述理论分析和实证研究白勺结果比较,本文对股市中动力信息白勺披露提出了政策建议
Abstract(英文摘要):www.328tibet.cn The dissertation inquires the application of force accounting to stock market. First, the author reviews force accounting. Secordly, the author discusses its application to stock market from three perspectives: information expansion, valuation and empirical analysis framework. Then the author testes force information effect of stock prices using the data in the year 200] ’s loss pronouncements, warning pronouncements and interim reports of the listed companies in China. The result indicates the markets do reflect the force information, but not very significant. So, it is of urgence and importance to disclose the force accounting information. And in the last chapter. the author gives some advice on the force accounting information disclosure in the stock market
论文关键词: 动力会计;股票市场;理论分析;实证研究;政策建议;
Key words(英文摘要):www.328tibet.cn Force accounting;Stock market;Theoretical analysis;Empirical analysis;Disclosure policy;