新四项计提实施的市场反应研究  

Empirical Research on Market Reactions to New Four Accounting Rules＇ implementation

作　　者：熊剑[1] 郭旭芬[2] 

机构地区：[1]暨南大学会计系 [2]广东商学院会计系

出　　处：《Journal of Modern Accounting and Auditing》2005年第3期16-20,共5页现代会计与审计（英文版）

摘　　要：本文对新四项计提具体实施的市场反应进行了实证研究。研究结果发现，主营业务变量对“新四项”计提市场反应的解释能力增强，表明会计规范改革使得财务报告能够更好地反映上市公司的盈利质量等真实状况。This paper empirically analyzes the market reactions to the new four accounting rules of provision for diminution in value＇s implementing. The empirical result indicates that the main operation variables are more accountable to the market reactions of the new four accounting rules, and shows that the reform of accounting regulations is helpful to improve the earnings quality of listed companies.

关 键 词：上市公司 新四项计提 市场反应 

分 类 号：F832.51[经济管理—金融学]