上市公司会计差错更正的市场传导效应研究-会计学专业论文.docxVIP

重庆大学硕士学位论文 重庆大学硕士学位论文 英文摘要 Abstract 镌iS article takes the corrections of accounting烈TOFS one of the profit-manipulate．It begins with the root and the objective condition of the profit-manipulate，to analysis the reason and motivation ofthe corrections of accounting errors。Then，on the base of the effective market content and the CAPM theory,this paper analyses empirically the market conductibility of corrections ofaccounting errors with all“A’’shares in 2001．and discovers there is no difference 011 stockjobbing amount and price． This paper classifies empirical analysis in two parts：the year of corrections and errors．It takes the corrections ofaccounting effrors in 2001 as studied sample，and takes corporations who have the same unexpected earnings divided assets with studied sample as control sample．In the years of errors and corrections respectively,through the empirical analysis on stockjobbing amount and price，it researches there’S rio difference On studied sample and control sample in appointed areas，and the investors of otlr securities business have no specially attention on these information．On the other word， we validate the corrections of accounting errors have no market conductibility．Later,it analysis the reasons． Afterwards，form the dynamic Game Theory,it gets the action choices between corporations娟魄CPA and supervisory institution．Contrasting this|o empirical analysis， it researches the causation ofdifference． At last，this paper gives some material advice to keep it away． Keywords： corrections ofaccounting errors stockjobbing amount stockjobbing price market conductibility dynamic game II 重庆大学硕士学位论文 重庆大学硕士学位论文 1绪论 1绪论 1．1理论和实用意义 1．1．1理论意义 会计信息失真是当前会计实务界和理论界面临的严重问题，这既关系到我国 会计界的声誉和形象，又影响到我国资本市场的健康发展和完善。实践已经证明， 导致上市公司会计信息失真的主要因素，并非如有些人认为的主要是会计制度尚 未与国际接轨的问题，而是源于证券市场的信息不对称所造成的。由于会计信息 与资本价值信息并不存在一一对应的转化关系以及会计信息的时间滞后性，导致 信息转换频率不高，这就使得通过上市公司会计信息