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累积超额市场回报与未预期会计收益——基于沪深股市数据的检验 被引量:2

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摘要 股票价格与会计盈余之间的关系在财务学和会计学领域中受到了广泛的重视。本文通过以累积超额市场回报率为被解释变量,以会计盈余的水平变量和变化量为解释变量的模型,对股票价格与会计盈余之间的关系进行了检验。结果发现股票价格与会计盈余之间存在相关性。
作者 李粟
出处 《财会通讯(下)》 2010年第2期41-43,共3页 Communication of Finance and Accounting
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参考文献9

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二级参考文献10

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