社会平均投资报酬率;
Socially average rate of return on investing ;
在研究过程中,首先运用累计平均超额报酬率分析,对我国上市公司中期财务报告会计盈余是否具有信息含量进行初步的定性分析。
In the process of research , firstly , using a qualitative analysis of cumulative average abnormal return is carried to analyses whether the interim surplus has information content .