| 会计信息与股票价格关系分析 |
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| 引用本文： | 欧阳励励. 会计信息与股票价格关系分析[J]. 财会通讯, 2007, 0(7) |
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| 作者姓名： | 欧阳励励 |
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| 作者单位： | 上海海事大学经济管理学院 上海 |
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| 摘 要： | 一直以来会计界试图通过会计信息解释股票价格。本文在总结国内外理论与实证研究的基础上,分析了这一研究领域的发展,并通过引入剩余收益模型,探讨会计信息与股票价格之间的关系。
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| 关 键 词： | 会计收益 净资产账面价值 剩余收益 股票价格 |
Analysis of the Relationship between Accounting Information and Stock Prices |
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| Ouyang Lili. Analysis of the Relationship between Accounting Information and Stock Prices[J]. Communication of Finance and Accounting, 2007, 0(7) |
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| Authors: | Ouyang Lili |
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| Abstract: | The academics financial area have been seeking the relationship between accounting information and stock prices all the time. This article introduces the development of related studies in this area, based on the studies home and abroad. In the meanwhile, the residual income introduced residual income model in this article to explore the relationship of accounting numbers with stock prices. |
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| Keywords: | Accrual earnings Book value of net assets Residual income Stock prices |
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