股票收益與會計(jì)收益關(guān)系影響因素的實(shí)證研究.pdf_第1頁
已閱讀1頁，還剩78頁未讀， 繼續(xù)免費(fèi)閱讀

下載本文檔

版權(quán)說明：本文檔由用戶提供并上傳，收益歸屬內(nèi)容提供方，若內(nèi)容存在侵權(quán)，請進(jìn)行舉報(bào)或認(rèn)領(lǐng)

文檔簡介

1、洳≯≥～嗜’碩士學(xué)位論文⑧論文題目避墓蝗童皇金鹽蝗董苤丕顯響固塞鮑塞適受窺浙江大學(xué)碩士學(xué)位論文股票收益與會計(jì)收益關(guān)系影響因素的實(shí)證研究AbstractThispapermainlyfocusesonallempiricalstudyofinfluentialfactorsonthereturnearningsrelationonthedomesticsecuritiesmarketTheresearchshowsthatfutureea

2、rningsexplainsmoreoftheannualreturnvariationthancurrentannualearningsdoes，andthatvoluntarydisclosureownershipstructure，andproprietarycostarethemainlyinfluentialfactorsonthereturnearningsrelationSothispapermainlymakesanem

3、piricalstudyontheeffectofvoluntarydisclosureownershipstructureandproprietarycostontheretumfutureearningsrelafionInthispapertheauthorstartswithintroducingthepriorresearchesonthefieldbothabroadanddomestic，includingthestudy

4、onreturnearningsrelationinfluentialfactorsonthereturnearningsrelationandvoluntarydisclosure，ownershipstructure，andproprietarycostregardedasinfluentialfactorsontheretumeamingsrelationThen，theauthorprovidesanelaboratetheor

5、eticalanalysisontheretum—earningsrelationanditsinfluentialfactorsBasedonthetheoreticalanalysistheauthorchoosesthemodelsinvolvedinthestudyThenbasedonadetailedintroductiontothedesignoftheresearchtheauthormakesanempiricalst

6、udyofinfluentialonthereturnearningsrelationonthedomesticsecuritiesmarketBasedontheempiricalstudy，theconclusionsare：1)Thereexistsapositiveassociationbetweencurrentreturnsandearnings，andwhenfutureearningsareaddedtotheretur

7、nearningsmodelspecificationtheassociationismuchstrongersuggestingthatfutureearningsexplainmoreoftheannualretumvariationthancurrentannualearningsdo；2)Theassociationbetweencurrentreturnandfutureearningsispositivelyrelatedt

8、hroughvoluntarydisclosurelevel；3)Thepositiveassociationbetweencurrentreturnandfutureearningsisweakerforfirmswithhigherdominantownership，strongerforfirmswithhigheroutsideblockownership，andweakerforfirmswithhighergovernmen

9、townership，Anditsnotnotablyassociatedwithmanagementownershipbutsuggestsanegativerelationshipjudgingfromthesign；4)ThepositiveassociationbetweencurrentreturnandfutureearningsisweakerforfirmswithhigherproprietarycostFinally

10、，theauthorgivesadviceforthegovernmentthelistedcompanies，andinvestorsaswell，pointsoutseveralshortagesintheresearch，andprovidesaprospectforthefutureresearchKeywords：Stockreturns；Earnings；Voluntarydisclosure；Ownershipstruct

溫馨提示

  • 1. 本站所有資源如無特殊說明，都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
  • 2. 本站的文檔不包含任何第三方提供的附件圖紙等，如果需要附件，請聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
  • 3. 本站RAR壓縮包中若帶圖紙，網(wǎng)頁內(nèi)容里面會有圖紙預(yù)覽，若沒有圖紙預(yù)覽就沒有圖紙。
  • 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
  • 5. 眾賞文庫僅提供信息存儲空間，僅對用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理，對用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯，并不能對任何下載內(nèi)容負(fù)責(zé)。
  • 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容，請與我們聯(lián)系，我們立即糾正。
  • 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時(shí)也不承擔(dān)用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。

評論

0/150

提交評論