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文章研究了我国资本市场环境下,综合收益的价值相关性问题,通过构建价格模型,利用新准则下沪市A股2007-2009年三年期间的样本数据,对综合收益的价值相关性进行了检验,尤其就投资者对2009年综合收益列报的明确及相应调整这一变化的市场反应率先进行了实证研究。
This paper studies the value relevance of the comprehensive income under the capital market environment in our country. By constructing the price model and using the sample data of the Shanghai A-share stock during the three-year period 2007-2009 under the new standard, the paper makes a comprehensive analysis of the value relevance of the comprehensive income Test, in particular, investors on the 2009 comprehensive income presentation and the corresponding changes in the market response to the changes in the first empirical study.