公平披露政策对市场信息泄露影响的研究
发布时间：2018-11-23 09:11
【摘要】：文章运用事件研究法,通过考察盈余公告前后市场CAR和信息泄露相关指标的变化检验了我国深交所2006年颁布的公平披露政策实施的效果。研究结果发现,宣告前超额累积收益和信息泄露的单变量测试和多元回归结果说明公平披露政策的实施对减少盈余公告前信息泄露未有实质性影响。
[Abstract]:By using the event research method, this paper examines the effect of fair disclosure policy promulgated by Shenzhen Stock Exchange in 2006 by examining the changes of market CAR and information disclosure indexes before and after earnings announcement. The results show that the implementation of fair disclosure policy has no material effect on reducing information leakage before earnings announcement.
【作者单位】： 集美大学;
【分类号】：F224;F832.51
本文编号：2351021
[Abstract]:By using the event research method, this paper examines the effect of fair disclosure policy promulgated by Shenzhen Stock Exchange in 2006 by examining the changes of market CAR and information disclosure indexes before and after earnings announcement. The results show that the implementation of fair disclosure policy has no material effect on reducing information leakage before earnings announcement.
【作者单位】： 集美大学;
【分类号】：F224;F832.51
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