中国上市公司财务报告披露时点选择问题研究 (Chinese Edition) - Softcover
所谓时点选择现象，即上市公司偏好在特定时间段内披露强制性定期财务报告的现象。通过分析中国资本市场上市公司的年报公告，本书将这种时点选择现象总结归纳为五种类型，包括反映披露不及时性的截止日现象和懒惰现象，反映披露不均衡性的星期现象、月末小高峰现象和特别月现象。究竟哪些因素影响了这些时点选择现象？本书的研究发现了许多与现有文献不同的结论，其中非标审计意见、资产规模、每股收益和未预期盈余是年报披露时点选择及时性现象和均衡性现象的共同影响因素。资本市场对于这些时点选择现象究竟有何反应？本书的研究发现，五种时点选择现象均在资本市场上表现出了显著的信息含量，时点选择行为的程度越高，市场反应就越小，其中三个均衡性现象信息含量较大，而两个及时性现象的信息含量相对较小；坏消息的市场反应较大且持续时间较长，好消息的市场反应较小且持续时间较短，坏消息的公告后漂移现象更明显。资本市场明显存在着对于不同盈余消息类型的非对称反应现象。这些研究结论一方面解释了部分上市公司进行时点选择行为的动机和目的，并为上市公司根据自身盈余状况选择有利的年报公告日期提供了现实的依据。另一方面，这些研究成果对于监管机构同样具有参考价值，监管机构据此可以进一步完善上市公司定期财务报告的披露监管制度，抑制上市公司在财务报告披露时点选择方面的过渡投机行为，从而提升资本市场的有效性，进一步保护投资者的利益。
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作者王德宏，北京外国语大学国际商学院副教授，专业硕士项目主任，中国人民大学管理学（会计学）博士，纽约州立大学布法罗分校管理学院工商管理硕士，美国会计学会（American Accounting Association）会员，主要从事财务与会计方面的教学研究工作。曾任宁夏回族自治区银川市人民政府经济技术合作局副局长（挂职），并曾在多家跨国公司从事银行与保险相关的咨询等工作二十余年。
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- Publisher金琅学术出版社
- Publication date2015
- ISBN 10 3639815521
- ISBN 13 9783639815528
- BindingPaperback
- Number of pages224
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Book Description Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - suo wei shi dian xuan ze xian xiang ji shang shi gong si pian hao zai te ding shi jian duan nei pi lu qiang zhi xing ding qi cai wu bao gao de xian xiang tong guo fen xi zhong guo zi ben shi chang shang shi gong si de nian bao gong gao ben shu jiang zhe zhong shi dian xuan ze xian xiang zong jie gui na wei wu zhong lei xing bao kuo fan ying pi lu bu ji shi xing de jie zhi ri xian xiang he lan duo xian xiang fan ying pi lu bu jun heng xing de xing qi xian xiang yue mo xiao gao feng xian xiang he te bie yue xian xiang jiu jing na xie yin su ying xiang le zhe xie shi dian xuan ze xian xiang ben shu de yan jiu fa xian le xu duo yu xian you wen xian bu tong de jie lun qi zhong fei biao shen ji yi jian zi chan gui mo mei gu shou yi he wei yu qi ying yu shi nian bao pi lu shi dian xuan ze ji shi xing xian xiang he jun heng xing xian xiang de gong tong ying xiang yin su zi ben shi chang dui yu zhe xie shi dian xuan ze xian xiang jiu jing you he fan ying ben shu de yan jiu fa xian wu zhong shi dian xuan ze xian xiang jun zai zi ben shi chang shang biao xian chu le xian zhu de xin xi han liang shi dian xuan ze xing wei de cheng du yue gao shi chang fan ying jiu yue xiao qi zhong san ge jun heng xing xian xiang xin xi han liang jiao da er liang ge ji shi xing xian xiang de xin xi han liang xiang dui jiao xiao huai xiao xi de shi chang fan ying jiao da qie chi xu shi jian jiao chang hao xiao xi de shi chang fan ying jiao xiao qie chi xu shi jian jiao duan huai xiao xi de gong gao hou piao yi xian xiang geng ming xian zi ben shi chang ming xian cun zai zhao dui yu bu tong ying yu xiao xi lei xing de fei dui cheng fan ying xian xiang zhe xie yan jiu jie lun yi fang mian jie shi le bu fen shang shi gong si jin xing shi dian xuan ze xing wei de dong ji he mu de bing wei shang shi gong si gen ju zi shen ying yu zhuang kuang xuan ze you li de nian bao gong gao ri qi ti gong le xian shi de yi ju ling yi fang mian zhe xie yan jiu cheng guo dui yu jian guan ji gou tong yang ju you can kao jia zhi jian guan ji gou ju ci ke yi jin yi bu wan shan shang shi gong si ding qi cai wu bao gao de pi lu jian guan zhi du yi zhi shang shi gong si zai cai wu bao gao pi lu shi dian xuan ze fang mian de guo du tou ji xing wei cong er ti sheng zi ben shi chang de you xiao xing jin yi bu bao hu tou zi zhe de li yi. Seller Inventory # 9783639815528
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