【摘要】 本文尝试从信息有效性角度研究我国证券市场分割,即文章首先通过比较双重上市公司股价和成交量对不同会计标准的盈余信息的反应,发现了A、B股市场在信息传递、信息评价、信息反应模式上的确存在有效性差异,最后分析了造成信息有效性差异的原因并提出了相应的政策建议。更多还原

【Abstract】 Through analysis on dual listed companys share price and trading volume reaction to earnings announcement under different auditing standard, we found there are differences of information transfer, information evaluation and information reaction mode between A and B share markets. Then we discuss the causation of this difference in information efficiency and provide some correspondent policy suggestion.更多还原