Financial Information and Security Markets: An Analysis of Experience

Author: Huang Zhizhong
Publisher:
Publish Date: 2003-05-01
Features:
1 The Role of Financial Information in the Security Market
1.1 The Role of Accounting Earnings in the Security Market
1.2 Re-discussion of the Objectives of Financial Accounting
1.3 Theoretical and Empirical Subsequent Contact—Empirical Research on the Information Content of Earnings
1.4 How Earnings Information Affects the Allocation of Capital Market Resources
1.5 The Impact of Stock Risk on Stock Returns
2 The Content of Accounting Earnings
2.1 Economic Earnings and Accounting Earnings under Certainty
2.2 Economic Earnings and Accounting Earnings under Uncertainty
3 Earnings Forecasting and Financial Crisis Early Warning
3.1 The Theory of Earnings Forecasting
3.2 Research on the Growth Patterns and Models of Earnings of Chinese Listed Companies
3.3 The Information Content of Earnings Forecasting
3.4 Prediction of Corporate Financial Distress
4 Earnings Management
4.1 Review of Earnings Management Research
4.2 Research on Earnings Management in China
5 Accounting Behavior Research
5.1 Review of Western Accounting Behavior Research
5.2 Brief Overview of Accounting Behavior Research in China
5.3 Characteristics of Chinese Critical IPO Companies and Their Accounting Behavior
6 Other Financial Issues
6.1 The Different Roles of Book Value of Equity and Net Profit in Evaluating Corporate Financial Conditions
6.2 Capital Structure and Stock Market Effects
6.3 The Information Connotation of Dividend Policy
6.4 Management of Corporate Growth and Financial Operations
References
Chinese References
English References
Afterword