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公允价值会计信息的价值相关性实证检验 被引量:4

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摘要 我国财政部于2006年颁布的会计准则大量引入公允价值这一计量属性。本文采用价格模型和收益模型检验了公允价值在我国的应用效果,检验结果表明:公允价值的应用带来了增量的会计信息,提高了价值相关性。
出处 《财会月刊(中)》 2011年第1期7-10,共4页 finance and accounting monthly
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