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新会计准则下股份支付的实证研究 被引量:1

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摘要 采用事件研究法对沪深两市42家上市公司股份支付情况进行实证研究,发现样本公司股票在事件窗口存在显著负的超常收益率,并且采用现金结算方式的公司累计收益率波动程度要强于采用权益结算方式的公司。
作者 李腾
机构地区 南京大学商学院
出处 《绿色财会》 2009年第11期23-27,共5页 Green Finance and Accounting
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