| 高校上市公司市场价值与财务绩效相关性的实证分析 |
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| 引用本文： | 李寿喜.高校上市公司市场价值与财务绩效相关性的实证分析[J].贵州工业大学学报(社会科学版),2005,7(3):12-16. |
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| 作者姓名： | 李寿喜 |
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| 作者单位： | 南京审计学院审计研究所,江苏,南京,210029 |
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| 摘 要： | 高校公司股价与高校持股比例呈正相关,与流通A股数量、流通股比例和总股本呈负相关。这表明我国高校公司的股票定价利用了较多的非财务绩效的信息。由于高校公司股票定价利用了较多的非财务业绩的信息,政府监管部门应尊重投资者的意愿,改变单一偏重公司历史业绩的监管方法,对与公司市场价值有关的信息披露及其它信息来源渠道如证券分析师等加强监管,以充分提高资本市场的资源配置效率。
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| 关 键 词： | 高校公司 财务绩效 市场价值 |
| 文章编号： | 1009-0509(2005)02-0012-05 |
| 修稿时间： | 2005年4月26日 |
An Empirical Analysis of the Association between Financial Performance of University-owned Listing Firms and their Market Values |
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| LI Shou-xi.An Empirical Analysis of the Association between Financial Performance of University-owned Listing Firms and their Market Values[J].Journal of Guizhou University of Technology(Social Science Edition),2005,7(3):12-16. |
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| Authors: | LI Shou-xi |
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| Institution: | Institute of Auditing. Nanjing University of Auditing. Nanjing 210029 |
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| Abstract: | The stock prices of university-owned firms are positive related with the proportion of shares held by universities while negative related with the proportion of current A shares, the amount of A shares and the total shares. It shows that much non-financial performance information are involved in setting stock prices of university-owned firms. Some suggestions for improving the resources allocating efficiency on capital market are put forward in this paper. |
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| Keywords: | listing firms owned by universities financial performance market value |
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