摘要
会计信息披露的有效性在很大程度上直接影响投资者等经营主体的行为 ,最终影响股票价格的走向。企业信息与股票价格之间的关系 ,说明市场具有信息传递、引起股价变动的功能。根据我国证券市场的特征 ,分析会计信息披露对股票价格的影响 。
The validity of accounting information reveal affects the behavior of investors to some extent, and finally affects the tendency of stock price. The relationship between corporation information and stock price can explain that the market has the function of information transfer and .can cause the stock price change. It makes sense to analyze on the effects of accounting information reveal on stock price.
出处
《现代财经(天津财经大学学报)》
CSSCI
2004年第11期55-57,共3页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
有效市场假说
会计信息披露
股票价格
超常收益
Effective Market Hypothesis
Accounting Information Reveal
Stock Price
Exceeding Profit