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| Tekijä: | Chen, Xiao Chen, Xiaorui |
| Otsikko: | Research on the usefulness of earnings reports in Shanghai and Shenzhen's A share market (original in Chinese) |
| Lehti: | Economic Research Journal (c)
1999 : 6, p.21-28 |
| Asiasana: | STOCK MARKETS CHINA |
| Kieli: | chn |
| Tiivistelmä: | The paper from two different perspectives studies the usefulness of earnings reports in China's A share market, and verifies that earnings also have very rich information content in it, China's newly-risen capital market. This means that although investors can acquire the knowledge about enterprises' management from other channels, earnings, like in the developed capital markets, have still the role which is not replaceable. That is to say, earnings are useful for investors to judge enterprises' management in spite of the gaps between China and other developed countries on the accounting principle, method and strength of supervision over share markets. |
SCIMA