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新会计准则稀释每股收益披露的信息含量研究 被引量:2

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摘要 稀释每股收益是反映上市公司获利能力的重要指标,2007年开始实施的新会计准则要求上市公司考虑稀释性潜在普通股的影响,计算并披露稀释每股收益指标。本文选取沪深两市32家上市公司的稀释每股收益指标来研究未预期稀释每股收益与累计非正常报酬率的关系,探索分析稀释每股收益披露的信息含量。
作者 刘露露
出处 《商场现代化》 2010年第13期143-144,共2页
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