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。
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.
出处
《山东行政学院山东省经济管理干部学院学报》
2004年第2期69-71,共3页
Journal of Shandong Administrative College and Shandong Economic Management Personnel College
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
Efficient Market Hypothesis
forced information disclosing
quality of accounting information.
