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笔者论证了制造业上市公司财务重述公布后是否会引起对手公司股价的变化,以及是否与消息的好坏有着直接的联系。笔者利用事件研究法,对2008~2010年之间,沪深两市A股发布财务重述公告的制造业上市公司,在财务重述公布后是否会引起传染效应进行了验证,得出财务重述存在传染效应。
The author argues whether the financial disclosure of manufacturing listed companies will cause changes in the share price of rival companies and whether there is a direct relationship with the quality of the news. The author uses event research method to verify whether the listed companies in the manufacturing industry, which issued the financial restatement announcement in A shares in Shanghai and Shenzhen stock markets between 2008 and 2010, will cause the contagion effect after the financial restatement is announced, There is a contagion effect.