国内外会计异象研究动态与述评  

A Domestic and Foreign Literature Review on Accounting Anomalies

作　　者：徐爱农[1] 

机构地区：[1]上海立信会计学院会计与财务学院,上海201620

出　　处：《上海立信会计学院学报》2011年第2期37-45,共9页Journal of Shanghai Lixin University of Commerce

基　　金：上海市教育委员会科研创新项目(09ZS204);上海市教育委员会重点学科建设项目(J51701)

摘　　要：会计异象长期以来受到学术界的高度关注,会计异象主要体现为应计异象、盈余公告后的价格漂移异象和价值-魅力异象。近10年来,学术界对会计异象问题的研究主要集中在:会计异象产生的原因、会计异象与其他市场异象之间的关系、会计异象的持续性、会计异象的普遍性等几个方面。未来学术界需要进一步对投资者行为及资产定价模型进行实证研究,需要对我国特定市场背景下的会计异象问题进行深入研究。Accounting anomalies which include accrual anomaly, PEAD anomaly and value-glamour anomaly have been under the spotlight for a long time. Over the past decade, the academic study on accounting anomalies mainly focused on： the causes for accounting anomalies, the relationship between ac- counting anomalies and other market anomalies, and the robustness and generalizability of accounting anomalies. The further academic research mainly lies in empirical research of investor behavior and asset pricing model, and problems of accounting anomalies with Chinese characteristics.

关 键 词：会计异象 应计异象 盈余公告后的价格漂移异象 价值-魅力异象 

分 类 号：F23[经济管理—会计学]