精品文档---下载后可任意编辑业绩快报自愿性披露、准确度及市场反应讨论中期报告摘要：本文讨论了业绩快报自愿性披露、准确度及市场反应的关系。使用多元线性回归模型对 2024 年至 2024 年间中国 A 股市场上公司发布业绩快报的数据进行分析。结果表明，自愿性披露的业绩快报具有明显的准确度，且市场反应也更为积极。同时，公司的规模、盈利能力、市盈率等因素也会影响业绩快报的市场反应。关键词：业绩快报、自愿性披露、准确度、市场反应、多元线性回归Abstract:This paper studies the relationship between voluntary disclosure, accuracy, and market reaction of quarterly reports. Using multiple linear regression model to analyze the quarterly report data of Chinese A-share market from 2024 to 2024. The results show that the voluntarily disclosed quarterly reports are significantly more accurate and have a more positive market reaction. At the same time, factors such as company size, profitability, and P/E ratio will also affect the market reaction of quarterly reports.Keywords: quarterly reports, voluntary disclosure, accuracy, market reaction, multiple linear regression
