| 公允价值具有价值相关性吗?基于金融资产的研究 |
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| 引用本文： | 王玉涛,薛健,李路.公允价值具有价值相关性吗?基于金融资产的研究[J].中国会计评论,2010(4). |
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| 作者姓名： | 王玉涛 薛健 李路 |
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| 作者单位： | 中央财经大学会计学院;清华大学经济管理学院会计系;上海财经大学会计学院; |
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| 基金项目： | 国家自然科学基金资助项目(70872056); 中央财经大学“211工程”三期重点学科建设项目资助 |
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| 摘 要： | 本文以构成我国证券市场主体的A股上市公司为研究样本,考察了公允价值相对于历史成本以及公允价值自身变动产生的未实现收益的价值相关性问题。实证结果发现:相对于历史成本,公允价值具有增量的价值相关性;金融资产公允价值变动产生的未实现收益具有价值相关性;两种金融资产中,只有可供出售金融资产产生的未实现收益具有价值相关性,交易性金融资产不具有价值相关性。此研究结果不仅为国际会计准则在中国证券市场的应用和实施效果提供了经验证据,同时也能够帮助监管层和实务界正确认识公允价值在股票市场上信息传递方面所起的作用。
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| 关 键 词： | 新会计准则 公允价值 价值相关性 |
Does Fair Value Measurement Model Have Value Relevance? Empirical Evidence from Financial Assets Investigation |
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| Yutao Wang,JIAN XUE,LU LI.Does Fair Value Measurement Model Have Value Relevance? Empirical Evidence from Financial Assets Investigation[J].China Accounling Review,2010(4). |
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| Authors: | Yutao Wang JIAN XUE LU LI |
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| Institution: | Yutao Wang (Central University of Finance and Economics) JIAN XUE (Tsinghua University) LU LI (Shanghai University of Finance and Economics) |
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| Abstract: | At the beginning of 2007,China's listed companies adopted the new Chinese accounting standards which included 39 specific principles that are much closer to Internation- al Financial Reporting Standards(hereinafter IFRS).The benefits and costs of these accounting standards reforms for China are still unclear.On the one hand,the new accounting standards will encourage investor confidence in China's securities market and financial reporting; on the other hand,companies undergoing transition to the new system,... |
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| Keywords: | New Accounting Standard Fair Value Value Relevance |
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