| 制度背景、投资理性与公允价值推广 |
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| 引用本文： | 周玮,吴飞霞.制度背景、投资理性与公允价值推广[J].事业财会,2011(3). |
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| 作者姓名： | 周玮 吴飞霞 |
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| 作者单位： | 西南科技大学; |
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| 基金项目： | 国家自然科学基金项目(70672112、71072167); 西南科技大学科研基金-青年基金项目资助,(11sx3131)、(11sx3130) |
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| 摘 要： | 论文研究了我国公允价值推广的制度背景环境及其受到投资者认知局限的困扰。认为公允机制作为会计准则的变革引入市场,必然受到现有市场机制的约束,当这种约束面临投资者决策的认知规律偏误,往往会放大公允价值计量本身的弱点,从而造成市场的过度焦虑和反应。
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| 关 键 词： | 公允价值 认知偏见 锚定效应 |
Institution Background,Rational Investment and Fair Value Promotion |
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| Authors: | ZHOU Wei WU Fei-xia School of Economics Management Southwest University of Science Technology Mianyan |
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| Institution: | ZHOU Wei,WU Fei-xia School of Economics and Management,Southwest University of Science and Technology,Mianyan 621010 |
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| Abstract: | This paper studies the institution background of fair value promotion and the confuse of the cognitive limitations of investors.The author believes that the introduction of fair value,as the innovation of accounting standards,would be constrained by the existing market mechanism.When this constraint faces the cognitive bias of investors' decision,it could enlarge the weakness of fair value itself,and cause the over anxiety and response of market. |
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| Keywords: | Fair Value Cognitive Bias Anchoring Effects |
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