| 创业板市场会计信息披露的质量要求 |
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| 引用本文： | 王振东.创业板市场会计信息披露的质量要求[J].山东行政学院山东省经济管理干部学院学报,2004(2):69-71. |
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| 作者姓名： | 王振东 |
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| 作者单位： | 天津财经学院,天津,300222 |
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| 摘 要： | 根据有效资本市场假说理论,会计信息披露的质量是决定证券市场是否有效的关键与核心。创业板市场由于其本身高风险、高收益的特点,对会计信息披露的要求比主板市场更为严格与细致,从而对会计信息的质量有着更高的要求。
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| 关 键 词： | 有效资本市场 假说理论 强制信息披露 会计信息质量 |
| 文章编号： | 1008-3154(2004)02-0069-03 |
| 修稿时间： | 2003年12月20 |
Accounting Information Disclosing in the Second Board |
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| WANG Zhen-dong.Accounting Information Disclosing in the Second Board[J].Journal of Shandong Administrative College and Shandong Economic Management Personnel College,2004(2):69-71. |
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| Authors: | WANG Zhen-dong |
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| Abstract: | According to Efficient Market Hypothesis, the quality of accounting information disclosing is the key and core to decide whether the securities market is efficient or not. The Second Board itself has the characteristics of high risks and high profits, so it demands more strictly and carefully regulations for accounting information disclosing than The Main Board does. |
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| Keywords: | Efficient Market Hypothesis forced information disclosing quality of accounting information |
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