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公允价值计量对商业银行会计盈余价值相关性的影响 被引量:1

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摘要 本文以2001-2005年的A股上市银行为样本,运用收益率模型,分析了公允价值对商业银行会计盈余价值相关性的影响。研究结果表明:公允价值对商业银行每股净利润的价值相关性不存在显著的影响;对每股营业利润的价值相关性存在较为显著的影响。
机构地区 长沙理工大学
出处 《中国管理信息化》 2010年第3期21-24,共4页 China Management Informationization
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参考文献12

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