石家庄经济学院学报2011，Vol.34Issue(6)：80-85,6.
沪市房地产企业信息披露的流动性效应
Liquidity Effectiveness of Real Estate Business Information Disclosure of Listed Companies in Shanghai Stock Market
摘要
Abstract
Based on the annual reports of listed real estate companies from Shanghai stock market in 2008,the relationships among the quality of accounting information disclosure,corporate performance and stock liquidity.The results show that accounting information quality has an obvious negative correlation with ROE,where the authenticity of accounting information is positively correlated with ROE and negatively with the intrinsic value per share,and the integrity of information is negatively correlated with ROE.The quality of accounting information does not significantly promote the circulation of the stock.However,the authenticity of accounting information is negatively correlated with the ILLIQ,i.e.,it obviously promotes the transformation of the stock.关键词
信息披露/公司业绩/股票流动性Key words
information disclosure/corporate performance/stock liquidity分类
管理科学引用本文复制引用
胡方,路瑞莲..沪市房地产企业信息披露的流动性效应[J].石家庄经济学院学报,2011,34(6):80-85,6.基金项目
石家庄经济学院2010年博士科研启动基金 （）
