| 公允价值计量及其监管的市场反应研究 |
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| 引用本文： | 邱强,乔玉洋,汤进. 公允价值计量及其监管的市场反应研究[J]. 南京财经大学学报, 2011, 0(3) |
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| 作者姓名： | 邱强 乔玉洋 汤进 |
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| 作者单位： | 南京林业大学经济管理学院; |
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| 基金项目： | 江苏省高校哲学社会科学研究基金项目(项目编号:09SJB630033)的阶段性成果 |
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| 摘 要： | 本文以2008～2009年度A股上市公司为样本,研究公允价值计量及对其监管的作用,研究发现以公允价值计量的资产具有增量的价值相关性,并且高质量的审计有助于加强其相关性,而且资本市场对由不同活跃程度的市场产生的公允价值反应不同,且差异具有显著性。本文的研究结果表明我们应继续采用公允价值计量,并关注审计等对公允价值计量的监控。
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| 关 键 词： | 公允价值 监控 相关性 审计质量 |
The Market Reaction on Fair Value Measurement and Monitoring |
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| Qiu Qiang,Qiao YuYang,Tang Jin. The Market Reaction on Fair Value Measurement and Monitoring[J]. Journal of Nanjing University of Finance and Economics, 2011, 0(3) |
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| Authors: | Qiu Qiang Qiao YuYang Tang Jin |
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| Affiliation: | Qiu Qiang,Qiao YuYang,Tang Jin(NanJing Forestry University,Nanjing 210037,China) |
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| Abstract: | In this article,we research fair value measurement and its monitor by 2008~2009 list corporations.We find that the assets of fair value are relevance,and high quality audit helps to its relevance.The capital market activity by different levels of the fair value markets react differently,and the difference was significant.The study results show that we should continue to use the fair value measurement and concerned about the auditing monitor of fair value measurement. |
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| Keywords: | Fair Value Monitor Relevance Audi Quality |
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