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从会计信息使用者的角度,考察了会计信息是否有助于证券投资基金持股决策,即利用2003~2006年我国上市公司的样本数据,结合因子分析和Count panel data模型,实证检验了我国证券投资基金是否利用会计信息进行投资决策以及利用了哪些会计信息,以期为我国会计信息有用性的研究提供另外一个视角。
From the perspective of the users of accounting information, this paper examines whether the accounting information contributes to the decision-making of securities investment fund holding. That is, using the sample data of listed companies in China from 2003 to 2006, combining the factor analysis and the Count panel data model, Whether investment funds make use of accounting information to make investment decisions and which accounting information is used in order to provide another perspective for the research on the usefulness of accounting information in our country.