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ying yu gong gao mei ti guan zhu yu ying ji yi xiang
Author(s): 
Pages: 16-21
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  媒体关注盈余公告应计异象信息中介;
Abstract: 本文以2009~2016年中国A股主板6566个上市公司为样本,从媒体作为信息中介这一角度,研究媒体关注、盈余公告对应计异象的影响。实证结果表明:研究期间内我国证券市场上存在显著的应计异象;在控制了其他因素之后,媒体关注盈余公告加剧了应计异象。此外,进一步把媒体对盈余公告的报道分为详细报道和简要报道两类,发现媒体对盈余公告的详细报道加剧了应计异象,媒体对盈余公告的简要报道对应计异象无显著影响。
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