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dc.contributor.advisor于李胜
dc.contributor.author易黎
dc.date.accessioned2016-01-13T03:13:36Z
dc.date.available2016-01-13T03:13:36Z
dc.date.issued2013-06-28 16:43:01.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76078
dc.description.abstract近年来,随着金融市场自由化加深、金融创新不断,越来越多的企业开始运用金融衍生工具,衍生工具市场已逐步发展成资本市场的重要组成部分。然而“次贷危机”爆发之后,金融衍生工具运用开始引起全世界的思考,作为公允价值计量的主要项目,金融衍生工具运用对个股公司披露的信息质量会带来什么影响,是值得深入探讨的问题。 根据文献综述和理论分析,本文认为分析师是检验金融衍生工具运用对信息造成的影响的有效机制。从信息不对称理论和公允价值相关理论出发,本文认为公司金融衍生工具运用这一行为将对分析师盈余预测产生负向影响,并以此提出假设;另外考虑到分析师异质性的问题,我们还假设了金融衍生工具的运用对不同分析师预测的影响是...
dc.description.abstractIn recent years, with the deepening of financial liberalization, the financial innovation continues, more and more companies choose to use derivatives, and the derivatives market has become an important part of capital market. However, derivatives have aroused the concern of people around the world since the outbreak of “sub-prime crisis”. As the main project of fair value measurement, will the ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=36202&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=39256
dc.subject衍生工具
dc.subject分析师预测
dc.subject信息质量
dc.subjectDerivatives
dc.subjectAnalysts’ Earnings Forecasts
dc.subjectInformation Quality
dc.title我国企业运用金融衍生工具的行为对分析师盈余预测的影响研究
dc.title.alternativeThe Impact of Usage of Derivatives by Chinese Companies on Analysts’ Earnings Forecasts
dc.typethesis
dc.date.replied2013-06-03
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520101151183


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