摘要
重点回顾国内外学者关于公允价值应用的实证研究,其研究中心主要集中在公允价值与公开市场股票价格的相关关系上。并以此为基础,结合中国的实际情况,以2007-2009年沪深两市上市公司为研究对象,围绕公允价值计量对上市公司会计信息含量的影响问题,探究新会计准则中采用的公允价值所带来的经济后果,最后对公允价值的发展前景进行展望。
The paper first lists some empirical researches on the application of fair value by Chinese and foreign scholars.These researches mainly focus on the correlation between the fair value and the stock price.Based on these researches,the paper analyzes the influence of fair value measurement in the content of a public listed company＇s accounting information.It uses the annual reports of public listed companies in Shanghai and Shenzhen Stock Exchange within the period of 2007-2009 for its research in order to find out the economic consequence of fair value application.It also forecasts the development prospects of fair value accounting.
出处
《财经论丛》
CSSCI
北大核心
2011年第1期84-90,共7页
Collected Essays on Finance and Economics
关键词
公允价值
经济后果
会计信息质量
价值相关性
fair value
economic consequence
quality of accounting information
value relevance
