双重财务报告模式下会计盈余的价值相关性——基于AB股公司的实证研究及其政策建议被引量：12

The Value Relevance of PRC GAAP vs.IAS Earnings——An Empirical Study and Policy Proposal on A and B Share Companies in China

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摘要在A股和B股市场上的投资者结构趋同以及会计改革进展迅速的情况下,文章研究了AB股公司披露的PRC GAAP和IAS会计盈余的价值相关性,希望为我国会计准则的国际化提供参考。文章发现PRC GAAP和IAS会计盈余的价值相关性差异并不明显,IAS的营业利润能够为PRC GAAP提供增量的价值相关性,而PRC GAAP的非持续性利润能够为IAS提供增量的价值相关性。 Considering the convergence in the investor structure in A and B share markets and the rapid development of accounting reform, this paper studies the value relevance of PRC GAAP versus IAS earnings by a sample of A and B share companies in China, hoping to provide reference for integrating the nation＇s accounting principle with international standards. This paper finds that the PRC GAAP earnings is similar to IAS earnings in terms of the value relevance, and the IAS operating profit is incremental value relevant to that of PRC GAAP, simultaneously the PRC GAAP non-persistent profit is incremental value relevant to that of IAS.

作者赵春光

机构地区上海国家会计学院教研部

出处《财经研究》 CSSCI 北大核心 2006年第4期80-90,102,共12页 Journal of Finance and Economics

基金国家社会科学基金项目(04BJY013)

关键词中国会计准则国际会计准则价值相关性 PRC GAAP IAS value relevance

分类号 F230 [经济管理—会计学]

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参考文献10

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