| 公允价值对上市公司业绩变动的影响研究——基于中国资本市场环境的经验证据 |
| |
| 引用本文： | 邵毅平,张健. 公允价值对上市公司业绩变动的影响研究——基于中国资本市场环境的经验证据[J]. 南京审计学院学报, 2010, 7(2): 42-47 |
| |
| 作者姓名： | 邵毅平 张健 |
| |
| 作者单位： | 浙江财经学院,会计学院,浙江,杭州,310018 |
| |
| 摘 要： | 使用我国2007年至2008年持续两年采用公允价值计量的97家上市公司提供的季报数据，运用SPASS软件对公允价值计量与公司业绩变动之间关系的分析表明：宏观经济指标能够显著地传导于公允价值，公允价值的变动损益对企业的业绩变动具有扩张效应。
|
| 关 键 词： | 公允价值 宏观经济指标 扩张效应 |
Research on the Performance of Listed Companies Influenced by Fair Value:An Empirical Study of China's Capital Market Environment |
| |
| SHAO Yi-ping,ZHANG Jian. Research on the Performance of Listed Companies Influenced by Fair Value:An Empirical Study of China's Capital Market Environment[J]. journal of nanjing audit university, 2010, 7(2): 42-47 |
| |
| Authors: | SHAO Yi-ping ZHANG Jian |
| |
| Affiliation: | School of Accounting/a>;Zhejiang University of Finance & Economics/a>;Hangzhou 310018/a>;China |
| |
| Abstract: | According to the quarterly data between the year 2007 and 2008 of 97 listed companies,we use the SPASS software to analyze the relationship between the fair value and the performance of the company.The results show that macro-economic indicators have a significant influence on the fair value,and the fair value works on the enterprises performance with the expansion effect. |
| |
| Keywords: | fair value macro-economic indicators expansion effect |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
