| 会计盈利、现金流量与股票价格相关性的实证研究 |
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| 引用本文： | 邹国胜. 会计盈利、现金流量与股票价格相关性的实证研究[J]. 财会通讯, 2006, 0(9) |
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| 作者姓名： | 邹国胜 |
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| 作者单位： | 华东交通大学经济管理学院 江西南昌330013 |
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| 摘 要： | 本文在会计收益、现金流量与股价的相关性上采用两个时窗进行对比分析,结果发现会计收益、现金流量具有价值相关性,经营现金流量具有增量的价值相关性。通过数据与现象的对比分析,本文从信息传递的角度解释了2002年以后投资和融资者的行为。
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| 关 键 词： | 会计收益 现金流量 股票价格 |
Empirical Test of Accounting Earnings Cash Flow and Stock Price Behavior |
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| Zou Guosheng. Empirical Test of Accounting Earnings Cash Flow and Stock Price Behavior[J]. Communication of Finance and Accounting, 2006, 0(9) |
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| Authors: | Zou Guosheng |
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| Abstract: | In this paper, a correlation analysis is made between accounting earnings, cash flow and stock price with two windows. The result shows that is a correlation between them, and operation cash flow has incremental information content. Through contrastive analysis, we try to explain investor and listed companies behavior with signaling models since 2002. |
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| Keywords: | Accounting earnings Cash flow Stock price |
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