信息披露质量与资本市场估值偏误

[1] 中国上市银行董事会秘书持股降低了信息披露质量吗?——基于2007-2012年季度数据的实证分析 [J]. 经济评论, 2014, (02) : 127 - 138

[2] 剩余收益模型与股票未来回报 [J]. 会计研究, 2012, (09) : 52 - 58+97

[3] 董事会秘书与信息披露质量 [J]. 金融研究, 2011, (07) : 167 - 181

[4] 股票内在投资价值理论与中国股市泡沫问题 [J]. 经济研究, 2005, (02) : 45 - 53

[5] The implied cost of capital: A new approach[J] . Kewei Hou,Mathijs A. van Dijk,Yinglei Zhang.Journal of Accounting and Economics . 2011 (3)

[6] Sell on the news: Differences of opinion, short-sales constraints, and returns around earnings announcements[J] . Henk Berkman,Valentin Dimitrov,Prem C. Jain,Paul D. Koch,Sheri Tice.Journal of Financial Economics . 2009 (3)

[7] Auditor compensation, disclosure quality, and market liquidity: Evidence from the stock market[J] . Asli Ascioglu,Shantaram P. Hegde,John B. McDermott.Journal of Accounting and Public Policy . 2005 (4)

[8] Does disclosure deter or trigger litigation? [J]. JOURNAL OF ACCOUNTING & ECONOMICS, 2005, 39 (03) : 487 - 507

[9] The Relation among Disclosure, Returns, and Trading Volume Information[J] . Oliver Kim,Robert E. Verrecchia.The Accounting Review . 2001 (4)

[10] An empirical assessment of the residual income valuation model 1 This paper has benefited from the comments of seminar participants at the Australian Graduate School of Management, the University of Chicago, the University of Rochester's Journal of Accounting and Economics Conference and the University of Texas at Austin. We are grateful for the comments of Andrew Alford, Brian Bushee, Ilia Dichev, John Hand, Trevor Harris, Bob Kaplan, S.P. Kotha[J] . Patricia M. Dechow,Amy P. Hutton,Richard G.

[1] 中国上市银行董事会秘书持股降低了信息披露质量吗?——基于2007-2012年季度数据的实证分析 [J]. 经济评论, 2014, (02) : 127 - 138

[2] 剩余收益模型与股票未来回报 [J]. 会计研究, 2012, (09) : 52 - 58+97

[3] 董事会秘书与信息披露质量 [J]. 金融研究, 2011, (07) : 167 - 181

[4] 股票内在投资价值理论与中国股市泡沫问题 [J]. 经济研究, 2005, (02) : 45 - 53

[5] The implied cost of capital: A new approach[J] . Kewei Hou,Mathijs A. van Dijk,Yinglei Zhang.Journal of Accounting and Economics . 2011 (3)

[6] Sell on the news: Differences of opinion, short-sales constraints, and returns around earnings announcements[J] . Henk Berkman,Valentin Dimitrov,Prem C. Jain,Paul D. Koch,Sheri Tice.Journal of Financial Economics . 2009 (3)

[7] Auditor compensation, disclosure quality, and market liquidity: Evidence from the stock market[J] . Asli Ascioglu,Shantaram P. Hegde,John B. McDermott.Journal of Accounting and Public Policy . 2005 (4)

[8] Does disclosure deter or trigger litigation? [J]. JOURNAL OF ACCOUNTING & ECONOMICS, 2005, 39 (03) : 487 - 507

[9] The Relation among Disclosure, Returns, and Trading Volume Information[J] . Oliver Kim,Robert E. Verrecchia.The Accounting Review . 2001 (4)

[10] An empirical assessment of the residual income valuation model 1 This paper has benefited from the comments of seminar participants at the Australian Graduate School of Management, the University of Chicago, the University of Rochester's Journal of Accounting and Economics Conference and the University of Texas at Austin. We are grateful for the comments of Andrew Alford, Brian Bushee, Ilia Dichev, John Hand, Trevor Harris, Bob Kaplan, S.P. Kotha[J] . Patricia M. Dechow,Amy P. Hutton,Richard G.