统计研究 ›› 2005, Vol. 22 ›› Issue (9): 39-6.
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裴红卫;柯大钢
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Abstract: Based on the list corporations investigated by CSRC between 1998 and 2003, this article tests whether investors can verify the accounting fraudulences hidden in the annual report of the last year before they are investigated. The conclusion is that market can identify the accounting fraudence to a certain extent and work out a negative response. At the same time, it is pointed out that china stock market has not possesses the function of predicting information and on contrary, it reflects the fact that there exists grave defect on information disclosure( including the put forward such a viewpoiont that CSRC not only strengthen regulation but also disclose the investigation information itself in time.
裴红卫, 柯大钢. 大股东掏空行为的市场识别检验:来自沪深股市的经验证据[J]. 统计研究, 2005, 22(9): 39-6.
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https://tjyj.stats.gov.cn/CN/Y2005/V22/I9/39
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