The Information Content of Comprehensive Earnings in the OTC market

摘要：

　　The OTC market is the bottom part of the multi-level capital market in China.Based on the innovation mechanism of the high-tech parks in various regions,earnings information disclosure of enterprises in the OTC market has been more perfect and open gradually.Through variable inspections of comprehensive earnings information disclosures in the OTC market,we find that △EPS,EPS and RIPS which are direct and indirect,dynamic and static different types of earnings have information content.And through further analysis of the market environment,we gave investors some investment suggestions.

关键词： Comprehensive Earnings Information Content OTC Market CAAR

作者: LIU Bin XU Mingsheng ZHANG Tongbin

作者单位: Post-doctoral Work Station,Bank of Dalian,Dalian,China,116001;Post-doctoral Mobile Station,Dalian Un Post-doctoral Work Station,Bank of Dalian,Dalian,China,116001 School of Mathematics and Quantitative Economics,Dongbei University of Finance and Economics,Dalian,

会议类型: 国际会议

会议名称: the 5th (2013)International Conference on Financial Risk and Corporate Finance Management(第五届(2013)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 724-727

在线出版日期: 2013-06-29（万方平台首次上网日期，不代表论文的发表时间）