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| 澄清公告可信度的市场反应 | |
| 引用本文： | 王雄元,刘立红,王珊.澄清公告可信度的市场反应[J].上海立信会计学院学报,2010,24(4):15-22. |
| 作者姓名： | 王雄元 刘立红 王珊 |
| 作者单位： | 1. 北京大学光华管理学院,北京,100871;中南财经政法大学会计学院,湖北武汉,430073 2. 北京永泰房地产集团有限公司,北京,100195 3. 中南财经政法大学会计学院,湖北武汉,430073 |
| 摘 要： | 文章以澄清及时性、澄清态度和澄清内容准确性刻画澄清公告可信度,采用事件研究法,检验了澄清公告可信度的市场反应。研究发现:澄清越及时,澄清态度越肯定,澄清内容越准确,澄清公告的可信度越高,市场反应越大,市场对利好消息的可信度有更显著的市场反应。 |
| 关 键 词： | 澄清公告 信息含量 信息可信度 |
Market Reaction to the Credibility of Clarification Announcement |
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| WANG Xiong-yuan,LIU Li-hong,WANG Shan.Market Reaction to the Credibility of Clarification Announcement[J].Journal of Shanghai Lixin University of Commerce,2010,24(4):15-22. | |
| Authors: | WANG Xiong-yuan LIU Li-hong WANG Shan |
| Abstract: | This paper describes the credibility of clarification announcement by means of clarification timeliness,clarification attitudes,and accuracy of clarification content.By adopting the method of event study,the market reaction to clarification announcement is tested.It is found that the timelier the clarification announcement is,the more positive the clarification attitude is,and the more accurate the clarification content is,the more reliable the clarification announcement is,and the more significant the market reaction is,and that the market reaction becomes more significant to the good news of clarification announcement. |
| Keywords: | clarification announcement information content information credibility |
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