我国上市公司公允价值信息的价值相关性——基于企业会计准则国际趋同背景的经验研究被引量：125

Value-relevance of China's Listed Companies' Fair Value Information——An Empirical Study Based on the Background of Accounting Standards' International Convergency

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摘要本文对会计准则国际趋同后公允价值信息的价值相关性进行研究发现,我国上市公司与公允价值相关的信息具有一定的价值相关性,新会计准则对公允价值的引入在一定程度上提升了财务报告信息的信息含量,公允价值信息的价值相关性未明显受到金融危机的影响,同时本文针对研究结论和我国国情提出了政策建议。 This paper studies the value-relevance of fair value information after the accounting standards' international convergency,the result shows that fair value information in annual reports has certain value relevance in China's listed companies,and can increase the value content of financial information,the value-relevance of fair value information was not influenced significantly by the financial crisis,this study also offers several related advices based on the conclusion of the study and Chinese reality.

作者刘永泽孙翯

机构地区东北财经大学会计学院中国农业银行博士后科研工作站清华大学经济管理学院

出处《会计研究》 CSSCI 北大核心 2011年第2期16-22,96,共7页 Accounting Research

基金财政部中国会计学会科研项目(课题编号:2009KJA0011)的部分研究成果

关键词公允价值价值相关性会计准则

分类号 F275 [经济管理—企业管理]

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