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。
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.
出处
《南京审计学院学报》
2010年第2期42-47,共6页
journal of nanjing audit university
关键词
公允价值
宏观经济指标
扩张效应
fair value
macro-economic indicators
expansion effect
