摘要
以沪深两市2001～2008年上市公司为样本,探讨审计质量与股价波动同步性的相关关系。研究结果发现:审计质量与股价波动同步性正相关;国有公司审计质量与股价波动同步性之间的正相关关系比民营公司显著;国有公司随着多元化程度的增强,审计质量与股价波动同步性之间的正相关关系减弱。
Utilizing 2001-2008 samples of listed fLrmS, the paper analyses the impact of auditing quality on stock price synchronicity. The finding indicates that： stock price synchronicity is negatively related with auditing quality; this negative relationship is impaired by the ＂pfivatization trend＂; the negative relationship between auditing quality and stock price synchronicity is impaired with the increase of diversified business operation.
出处
《福建江夏学院学报》
2012年第1期39-46,共8页
Journal of Fujian Jiangxia University
关键词
审计质量
股价波动
同步性分析
nature of controller
diversified business operation
auditing quality
stock price synchronicity
