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我国证券市场会计信息披露的现状、问题及建议 被引量:1

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作者 承铁梅 汪丽
机构地区 西南财经大学
出处 《特区经济》 北大核心 2004年第12期109-110,共2页 Special Zone Economy
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同被引文献12

  • 1胡智强,陆明.论证券信息披露的及时性原则[J].安徽大学学报(哲学社会科学版),2004,28(4):101-105. 被引量:4
  • 2谷峰,吴华茵.上市公司信息披露不及时问题及解决措施[J].当代教育与文化,1999(2):39-40. 被引量:2
  • 3巫升柱,王建玲,乔旭东.中国上市公司年度报告披露及时性实证研究[J].会计研究,2006(2):19-24. 被引量:111
  • 4Kross,W.,1981,"Earnings Announcement Time Lags",Journal of Business Research,Vol 9.267-280.
  • 5Givoly,D.and Palmon,D.,1982,"The Timeliness of Annual Earnings Announcement Some Empirical Evidence",The Accounting Review,July.486-580.
  • 6Elliott,J.A.,1982,“Subject to Audit Opinions and Abnormal Security Returns:Outcomes And Ambiguities”,Journal of accounting research,Vol 20.617-638.
  • 7Chambers,A.E.and Penman,S.H,1984,"Timeliness of Reporting and the Stock Price Reaction to Earnings Announcement",Journal of Accounting Research,Vol 22,(1).21-47.
  • 8Chen,G.,Cheng,L.T.W.and Gao,N,2005,"Information Content and Timing of Earnings Announcements",Journal of Business Finance and Accounting,Vol 32.65-95.
  • 9Haw,I,Qi,D.and Wu,W,2000,"Timeliness of Annual Report Releases and Market Reaction to Earnings Announcements in Emerging Capital Market the Caseof China",Journal of International Financial Management and Accounting,Vol 11.108-131.
  • 10伍利娜,高强.处罚公告的市场反应研究[J].经济科学,2002(3):62-73. 被引量:47

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