欢迎您！东篱公司
退出
-
申报数据库
-
立项数据库
-
成果数据库
-
项目获奖数据库
中文摘要：
本文采用深圳证券交易所披露的上市公司信息披露考评以及分析师跟踪作为会计信息披露质量的替代变量，以A股市场2001-2010年的上市公司为样本，研究了会计信息披露质量对应计项目定价的影响。结果表明，低披露质量的样本公司其应计项目的错误定价现象十分明显，而高披露质量的样本公司错误定价现象并不明显，进一步的分析表明，提高公司的信息披露质量能够显著减少应计项目错误定价，从而提高市场定价效率。
英文摘要：
The paper uses the Shenzhen Stock Exchange assessment on information disclosure of listed companies and analyst following as the disclosure quality variables, and uses the listed companies in Chinese A share market between 2001 and 2010 as the samples, studies the accounting disclosure quality＇s influence on the accruals anomaly. The results show that the low disclosure quality companies have significant accruals mispricing, but the high disclosure quality companies have little accruals mispricing. The improvement of the disclosure quality also can mitigate the accruals mispricing, improve the efficiency of market pricing.
同期刊论文项目
同项目期刊论文
What precludes the development of noninterest activities in Chinese commercial banks from the perspe
期刊信息
位置：