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요약정보
媒体负面报道、会计信息质量与股价信息含量
Resource Type
Academic Journal
Authors
刘杉
;
李云
Source
商业会计 / Commercial Accounting
. (1):17-23
Subject
媒体负面报道
会计信息质量
股价信息含量
Language
Chinese
ISSN
1002-5812
Online Access
Full Text (CAJ - 경제/경영)
초록
近年来,我国作为新兴资本市场的代表,股价"同涨共跌"的现象一直比较严重,股价中包含较多与公司价值无关的市场及行业等信息,未能有效引导资本市场上的资源配置.因此,如何提升股价信息含量、降低股价同步性一直以来都是备受关注的话题.作为信息传播中介,媒体尤其是财经新闻媒体注重挖掘投资者重点关注的上市公司信息,如关联方交易等较为隐蔽的盈余操纵行为.文章选取2016-2021年我国A股上市公司作为样本,探究媒体负面报道、会计信息质量及股价信息含量三者之间的关系.运用实证研究方法,得出以下结论:媒体负面报道有助于提升会计信息质量;会计信息质量的提高有助于提升股价信息含量;媒体负面信息的披露能通过会计信息质量这一途径提升股价信息含量.
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