摘要
鲍尔和布朗从会计盈余与股价具有相关性的研究中,得出结论认为会计信息有用,是以资本市场有效为前提条件的。文章中指出,由于我国资本市场不具备这样的条件,所以仅从二者具有相关性就认为会计信息是有用的结论是难以成立的。
In the research of the relativity of accountancy surplus and stock price, Ball and Brown think that the use of aeeountaney＇s information is based on the effect of capital market. The anthor thinks that Chinese capital market does not have such a condition, so it is not acceptable to think that accountancy＇s information is useful from their relativity.
关键词
证券市场
会计信息
有用性
质疑
stock market
accountancy＇s information
practicality
query
