公允价值会计顺周期效应研究:分析框架与文献综述

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摘要本文构建了一个公允价值会计顺周期效应的分析框架,在此基础上对已有的公允价值会计顺周期效应的研究文献进行了系统的回顾与评论,最后提出了今后尚需探索和拓展的方向。

作者王俊杰

机构地区浙江财经学院会计学院

出处《财会月刊（中）》 2013年第4期107-110,共4页 finance and accounting monthly

关键词公允价值顺周期效应分析框架

参考文献9

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3王俊生.我国上市银行公允价值会计顺周期效应的实证研究.浙江财经学院硕士论文.2012.
4Henrik Andersen. Procyclical implications of Basel II: Can the cyclicality of capital requirements be contained?. Journal of Financial Stability, 2011 ; 7.
5Laux, Christian, Leuz, Christian. Did Fair-Value Accounting Contribute to the Financial Crisis?. Journal of Economic Perspectives, 2010; 24.
6Muller, Christian. A new interpretation of known facts: The case of two-way causality between trading and volatility. Economic Modelling, 2012; 29.
7Plantin, Guillaume, Haresh Sapra, Shin, Song Hyun. Marking-to-Market: Panacea or Pandora's Box7. Journal of Accounting Research, 2008; 2.
8Adrian, Tobias, Shin, Song Flyun. Liquidity, Monetary Policy, and Financial Cycles. Current Issues in Economics and Finance. Federal Reserve Bank of New York, 2008; 14.
9Adrian, Tobias, Shin, Song Hyun. Financial Intermediary Leverage and Value-at-Risk: Federal Reserve Bank of New York Stafflkeports no. 338, 2008.

财会月刊（中）

2013年第4期

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