【摘要】 会计信息与股票价格之间的关系 ,说明市场具有信息传递、引起股价变动的功能 ,即信息引起市场对股票的定价 ,股票价格反映了公司的市场价值以及成长性。在有效市场条件下盈利信息与股票的变动不仅与公司发展的长期性有关 ,而且还与公司的特性有关。但从理论上说 ,上市公司会计信息披露对股票价格影响的有效性是以资本市场的有效为条件的。会计盈利信息对股票价格的作用体现了股票价格对盈利信息披露的反应程度。更多还原

【Abstract】 The relationship between accounting information and the listed company shows that stock market has the function of information transmission and is able to bring about the change of stock price. In other words, information leads to the pricing of stock by stock market. Stock price reflects the market value and growth potential of the listed company. Under the effective market, profit information and the change of stock are connected with the duration of the company’s development and characteristics. Theoretically, the effectiveness of the influence of accounting information on the listed company is preceded by the effectiveness of capital market. The influence of accounting profit information on stock price reflects the response of stock price to the disclosure of profit information.更多还原