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中国资本市场上的会计选择与信号传递 被引量:2

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作者 何涛 陈小悦
出处 《投资研究》 CSSCI 北大核心 2003年第7期44-48,共5页 Review of Investment Studies
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同被引文献27

  • 1WOOLRIDGE J R. Stock dividends as signals[J].The Journal of Financial Research,1983,(01):1-12.
  • 2ELGERS P T,MURRAY D. Financial Characteristics Related to Managements' Stock Split and Stock Dividend Decisions[J].{H}Journal of Business Finance and Accounting,1985,(04):543-551.
  • 3LAKONISHOK J,LEV B. Stock Splits and Stock Dividends:Why,Who,and When [J].{H}Journal of Finance,1987,(42):4,913-932.
  • 4DORAN D T,NACHTMANN R. The Association of Stock Distribution Announcements and Earnings Performance[J].Journal of Accounting Auditing and Finance,1988.113-132.
  • 5RANKINE G,STICE E K. The Market Reaction to the Choice of Accounting Method for Stock Splits and Large Stock Dividends[J].{H}Journal of Financial and Quantitative Analysis,1997,(32):161-182.
  • 6RANKINE G,STICE E K. Accounting Rules and the Signaling Properties of 20 Percent Stock Dividend[J].The Accounting Review,1997,(72):23-46.
  • 7LILJEBLOM E. The Informational Impact of Announcements of Stock Dividends and Stock Splits[J].Journal of Business Fina nce and Accounting,1989.681-698.
  • 8BANKER R D,DAS S,DATAR S M. Complementarity of Prior Accounting Information:The Case of Stock Dividend Announcements[J].The Accounting Review January,1993,(01):28-47.
  • 9GRINBLATT M S,MASULIS R W,TITMAN S. The Valuation Effects of Stock Splits and Stock Dividends[J].Journal of Financial Economics December,1984.461-490.
  • 10ELGERS P T,MURRAY D. Financial Characteristics Related to Managements' Stock Split and Stock Dividend Decisions[J].{H}Journal of Business Finance and Accounting,1985.4,543-551.

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