| 股权分置改革前后会计信息有用性比较分析 |
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| 引用本文： | 宋光辉,龚玉策,王霞霞. 股权分置改革前后会计信息有用性比较分析[J]. 财会通讯, 2008, 0(12): 30-32 |
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| 作者姓名： | 宋光辉 龚玉策 王霞霞 |
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| 作者单位： | [1]华南理工大学 [2]中国银行广州番禺支行,广东广州510640 |
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| 摘 要： | 本文运用Ohlson（1995）剩余收益股票定价模型及其扩展模型，对中国股票市场股权分置改革前后会计信息有用性进行检验后发现，股权分置前衡量基础资产的会计信息与股价有较强的相关性，而股权分置改革后衡量企业盈利性会计信息与股价有较强的相关性；衡量企业成长性会计信息在股权分置改革前后均与股价没有相关性；总体上会计信息在股权分置改革后与股价的相关性较股权分置改革前有较大提高。
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| 关 键 词： | 股权分置 会计信息 股票价格 |
A Contrast Analysis of the Affective of Accounting Information based on Pre-Reform and Post-Reform Era of the Split Share Structure Reform |
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| Song Guanghui Gong Yuce Wang Xiaxia. A Contrast Analysis of the Affective of Accounting Information based on Pre-Reform and Post-Reform Era of the Split Share Structure Reform[J]. Communication of Finance and Accounting, 2008, 0(12): 30-32 |
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| Authors: | Song Guanghui Gong Yuce Wang Xiaxia |
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| Affiliation: | Song Guanghui Gong Yuce Wang Xiaxia (South China University of Technology,Guanagzhou Fanyu Branch-bank of Bank of China,Guangzhou,Guangdong 510641) |
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| Abstract: | This paper used Ohlson(1995)Residual Income pricing model and its expansion model to examine the affective of accounting information under the condition of China has finished the reform of split share structure about stock market. This paper found: 1.There is a relative strong correlation between the accounting information about net assets with stock price before the reform of split share structure, but there is a relative strong correlation between the accounting information about earnings with stock price... |
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| Keywords: | Split share structure Accounting information Stock price |
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