Show simple item record

dc.contributor.advisor吴水澎
dc.contributor.advisor陈汉文
dc.contributor.author林江辉
dc.date.accessioned2016-02-14T02:50:42Z
dc.date.available2016-02-14T02:50:42Z
dc.date.issued2010-11-17 15:54:40.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28421
dc.description.abstract信息在证券市场运作和功能发挥过程中起着核心作用。维护信息公平,提高信息效率,是保障投资者利益,实现资源优化配置的关键所在。盈余预告制度贯彻了监管当局崇尚的高质量信息披露理念。在主张充分披露的监管当局看来,公司信息披露越充分,透明性就越大,那么股价的波动就可能越小。本文研究我国上市公司盈余预告披露问题。首先,我们从制度变迁的角度梳理了盈余预告制度演变历程,并对国内外股票市场有关盈余预告的研究进行了回顾与总结。尔后,我们从三个方面对盈余预告制度的执行效果展开实证研究:第一方面,我们运用事件分析法考察单一预告(主要是年报盈余预告)披露的事件性反应,旨在考察:年报盈余预告是否向市场传递了新信息?市场对...
dc.description.abstractABSTRACT Information plays a leading role in market operation and function. To maintain fair information, and to promote information efficiency is the key to protecting the investor’s interest, and realizing resources-compounding. Earning preannouncement practices the ideal of high quality information disclosure by the supervising bureau. In the eyes of the supervising bureau that advocates full ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=6538&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=206
dc.subject盈余预告
dc.subject事件反应
dc.subjectARCH效应
dc.subject滤波效应
dc.subject股价波动
dc.subjectEarning preannouncement
dc.subjectevent reaction
dc.subjectARCH effect
dc.subjectfiltering effect
dc.subjectprice fluctuation
dc.title我国上市公司盈余预告披露研究
dc.title.alternativeResearch on earning preannouncement disclosure of the listed companies in China
dc.typethesis
dc.date.replied2003-06-10
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:B200011012


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record