公允价值变动损益与盈余质量相关性的实证研究

The Empirical Research on the Relativity between Changes in Fair Value Gains and Losses and Earnings Quality

对2007年沪深A股上市公司公允价值变动损益与盈余质量的相关性的实证研究表明,公允价值变动损益的计算符合会计准则的规定;公允价值变动损益在总体上提高了盈余质量,可以给投资者提供及时的盈余信息。

The methods of empirical research on the 2007 Shanghai and Shenzhen A-share listed company profit and loss and changes in fair value of the relevance of earnings quality have been studied.The results showed that： changes in the fair value calculation of profit and loss accounting standards in line with the regulations have an overall increase in the asset quality and enhance the quality of earnings,while changes in fair value gains and losses can be in better position to provide a surplus of information.