Matches in SemOpenAlex for { <https://semopenalex.org/work/W2370291135> ?p ?o ?g. }
Showing items 1 to 65 of
65
with 100 items per page.
- W2370291135 abstract "Taking A share companies listed in Chinese Stock Exchanges from 2007 to 2010 as samples,whether the application of fair value accounting will lead to investment anomaly and finds out its influence factors has been examined in the paper.This paper applies to mean value T test and Wilcoxon sign-rank test,and does regression analysis on sample companies using Fama-French three factors mode.The result shows that after controlling market risk,size risk and book-to-market ratio risk,there still exists abnormal return,in addition,the group with high proportion of the profit and loss on the changes in fair value to net income has low abnormal return and the group with low such proportion has high abnormal return.The profit and loss on the changes in fair value causes the volatility of net income,and arbitrage risk and transaction cost are the influence factors of this investment anomaly.High transaction cost and arbitrage risk bring difficulties to exclude mispricing,as a result,the abnormal return is much higher." @default.
- W2370291135 created "2016-06-24" @default.
- W2370291135 creator A5059705128 @default.
- W2370291135 date "2013-01-01" @default.
- W2370291135 modified "2023-09-25" @default.
- W2370291135 title "Research on Fair Value Accounting and Market Investment Anomaly:Empirical Evidence of China's Listed Companies" @default.
- W2370291135 hasPublicationYear "2013" @default.
- W2370291135 type Work @default.
- W2370291135 sameAs 2370291135 @default.
- W2370291135 citedByCount "0" @default.
- W2370291135 crossrefType "journal-article" @default.
- W2370291135 hasAuthorship W2370291135A5059705128 @default.
- W2370291135 hasConcept C10138342 @default.
- W2370291135 hasConcept C106159729 @default.
- W2370291135 hasConcept C121955636 @default.
- W2370291135 hasConcept C144133560 @default.
- W2370291135 hasConcept C160623529 @default.
- W2370291135 hasConcept C162324750 @default.
- W2370291135 hasConcept C200870193 @default.
- W2370291135 hasConcept C2777601474 @default.
- W2370291135 hasConcept C2780821815 @default.
- W2370291135 hasConcept C30755413 @default.
- W2370291135 hasConcept C556758197 @default.
- W2370291135 hasConcept C63149375 @default.
- W2370291135 hasConcept C98965940 @default.
- W2370291135 hasConceptScore W2370291135C10138342 @default.
- W2370291135 hasConceptScore W2370291135C106159729 @default.
- W2370291135 hasConceptScore W2370291135C121955636 @default.
- W2370291135 hasConceptScore W2370291135C144133560 @default.
- W2370291135 hasConceptScore W2370291135C160623529 @default.
- W2370291135 hasConceptScore W2370291135C162324750 @default.
- W2370291135 hasConceptScore W2370291135C200870193 @default.
- W2370291135 hasConceptScore W2370291135C2777601474 @default.
- W2370291135 hasConceptScore W2370291135C2780821815 @default.
- W2370291135 hasConceptScore W2370291135C30755413 @default.
- W2370291135 hasConceptScore W2370291135C556758197 @default.
- W2370291135 hasConceptScore W2370291135C63149375 @default.
- W2370291135 hasConceptScore W2370291135C98965940 @default.
- W2370291135 hasLocation W23702911351 @default.
- W2370291135 hasOpenAccess W2370291135 @default.
- W2370291135 hasPrimaryLocation W23702911351 @default.
- W2370291135 hasRelatedWork W1487693557 @default.
- W2370291135 hasRelatedWork W1554701045 @default.
- W2370291135 hasRelatedWork W2013155492 @default.
- W2370291135 hasRelatedWork W2032450177 @default.
- W2370291135 hasRelatedWork W2116347131 @default.
- W2370291135 hasRelatedWork W2130172872 @default.
- W2370291135 hasRelatedWork W2140821279 @default.
- W2370291135 hasRelatedWork W2172899704 @default.
- W2370291135 hasRelatedWork W2282569399 @default.
- W2370291135 hasRelatedWork W2358962514 @default.
- W2370291135 hasRelatedWork W2727487827 @default.
- W2370291135 hasRelatedWork W2746334148 @default.
- W2370291135 hasRelatedWork W2975822902 @default.
- W2370291135 hasRelatedWork W3137987057 @default.
- W2370291135 hasRelatedWork W97723844 @default.
- W2370291135 hasRelatedWork W1505305174 @default.
- W2370291135 hasRelatedWork W2160148945 @default.
- W2370291135 hasRelatedWork W2182828423 @default.
- W2370291135 hasRelatedWork W2188779247 @default.
- W2370291135 hasRelatedWork W3009370458 @default.
- W2370291135 isParatext "false" @default.
- W2370291135 isRetracted "false" @default.
- W2370291135 magId "2370291135" @default.
- W2370291135 workType "article" @default.