会计信息与股票价格关系分析  

Analysis of the Relationship between Accounting Information and Stock Prices

作　　者：欧阳励励[1] 

机构地区：[1]上海海事大学经济管理学院,上海200123

出　　处：《财会通讯（学术版）》2007年第7期74-76,共3页Communication of Finance and Accounting

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。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.

关 键 词：会计收益 净资产账面价值 剩余收益 股票价格 

分 类 号：F233[经济管理—会计学]