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一直以来会计界试图通过会计信息解释股票价格。本文在总结国内外理论与实证研究的基础上,分析了这一研究领域的发展,并通过引入剩余收益模型,探讨会计信息与股票价格之间的关系。
The accounting profession has always tried to explain the stock price through accounting information. On the basis of summarizing domestic and foreign theoretical and empirical studies, this paper analyzes the development of this research field and discusses the relationship between accounting information and stock prices by introducing the model of residual income.