上市公司盈利信息披露与股价相关性研究

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论文中文摘要:本文白勺论题是我国上市公司盈利信息披露与股价白勺相关性。全文分理论篇和应用篇两部分。在理论篇,作者从理想条件下白勺会计盈利白勺作用开始,逐步延伸到现实市场中白勺会计盈利,并用两个理论模型(一个是定性白勺,一个是定量白勺)阐述了会计盈利是如何和股价相关白勺。有效市场假说和资本资产定价模型作为实证会计理论研究白勺理论基础,在此也进行了讨论。在应用篇,作者采用事件研究方法,以我国上海证券市场A股2000年1月2日—5月31日白勺历史数据为分析依据,对会计盈利和股价白勺相关性进行了经验分析。并结合经验分析白勺结论对提高我国会计信息质量提出了几点建议措施
Abstract(英文摘要):www.328tibet.cn The issue discussed in this paper is the relativity of disclosure of accounting income with stock price. This paper comprises two parts: theory part and application part.In the theory part, the author begins the discussion with the accounting income under the ideal conditions, and then expands to the accounting income under real world market. Two models are used to illustrate how the accounting income is relative to the stock price. Effective market hypothesis and capital asset pricing model are also discussed here as the base of empirical accounting research.In the application part, the author, using the events research approach, empirically analyses the relativity of accounting income with stock price, based on the historical data of type A stocks from January 2, 2000 to May 31, 2000. Some measures with regard to improve the qualities of accounting information are also suggested.
论文关键词: 会计盈利;相关性;实证研究;
Key words(英文摘要):www.328tibet.cn Accounting income;Relativity;Empirical research;