中国上市公司会计信息价值相关性的动态分析与动因检验被引量：8

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摘要本文基于价格模型对我国上市公司会计信息价值相关性在1994—2005年期间的变化情况进行了检验,针对其波动较大的特征,将可能影响价值相关性的因素归纳为两种效应:会计度量效应和投资者行为效应,并利用剩余收益定价模型检验了两种效应的存在性和影响力,结果表明这两种效应是影响我国上市公司会计信息价值相关性的重要因素,且均对会计信息价值相关性表现出负向影响;进一步检验发现如果剔除投资者行为因素的影响,会计信息价值相关性总体水平将显著提高。

作者赵振全刘淼于震

机构地区吉林大学数量经济研究中心

出处《财贸经济》 CSSCI 北大核心 2007年第6期45-49,10,共6页 Finance & Trade Economics

基金 "吉林大学‘985工程’项目"经济分析与预测哲学社会科学创新基地(2004) 教育部重点研究基地重大项目(05JJD790005) 国家社会科学基金项目(05BJY100) 2005年国家自然科学基金项目(70573040)的资助

关键词会计信息价值相关性会计度量效应投资者行为效应剩余收益定价模型

分类号 F275 [经济管理—企业管理] F224 [经济管理—国民经济]

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参考文献8

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二级参考文献17

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