| 投资性房地产公允价值计量的价值相关性研究 |
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| 引用本文： | 刘运国,易明霞.投资性房地产公允价值计量的价值相关性研究[J].税务与经济,2010(2). |
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| 作者姓名： | 刘运国 易明霞 |
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| 作者单位： | 1. 中山大学,管理学院,广东,广州,510275
2. 中山大学,管理学院,广东,广州,510275;广州商贸职业学校,广东,广州,510163 |
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| 基金项目： | 广东省软科学项目“新会计准则在广东上市公司应用的效果研究”(项目批准号:1007B070900042)的阶段成果 |
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| 摘 要： | 2007年执行新会计准则后,与2006年相比,我国上市公司对投资性房地产在运用公允价值后续计量的情况下,投资性房地产公司采用公允价值计量的房地产类、银行类整体公允价值变化额有积极的市场反应,与股票价值具有价值相关性,会计信息的决策有用性有所提高。其他类投资性房地产整体公允价值变化额未出现积极的市场反应。
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| 关 键 词： | 公允价值 价值相关性 投资性房地产 会计准则 |
Study on Value Relevance of Measurement of Fair Value of Investment Real Estate |
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| Liu Yun-guo,Yi Ming-xia.Study on Value Relevance of Measurement of Fair Value of Investment Real Estate[J].Taxation and Economy,2010(2). |
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| Authors: | Liu Yun-guo Yi Ming-xia |
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| Institution: | Liu Yun-guo1,Yi Ming-xia1,2(1.School of Management,Sun Yat-sen University,Guangzhou 510275,China,2.Guangzhou Vocational School of Trade , Business,Guangzhou 510163,China) |
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| Abstract: | After the implement of new accounting standard in 2007, China's listed companies make use of fair value to measure the variation of the whole fair value of banks and real estate, which plays a positive role in the market. Fair value is relevant to the value of stocks. But the variation of the whole fair value of other types of investment real estate does not play a positive role in the market. |
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| Keywords: | fair value value relevance investment real estate accounting standard |
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