摘要
近年来,会计信息价值相关性研究尽管饱受诟病,但国内外仍有大量文献对其进行研究。文章通过理论模型回顾以及对早期研究思路的分析,从一个分类视角,分别考虑了递增关联研究和相对关联研究的演进。全面系统地综述了该领域近十年来的文献及其发展。指出市场有效性并非始终存在,从而为从行为金融角度,基于异质信念的价值相关性研究的未来发展提供一定的借鉴。
In recent years, despite a lot of criticism to the study of value relevance, there are still a lot of relevant literature native and abroad. Through reviewing on the theoretical model and analysis of the early research, from a classification per- spective, this paper studies the evolutions of increasing correlation research and relative correlation research, and systemati- cally reviews literatures and their developments in past ten years. The paper indicates that the market effectiveness is not al- ways existing, so as to give certain reference to the future study on value relevance which is based on heterogeneous beliefs from the perspective of behavioral finance.
出处
《华东经济管理》
CSSCI
2013年第5期153-158,共6页
East China Economic Management
基金
安徽省高校省级自然科学研究项目"基于异质信念的会计信息价值相关性研究"(KJ2012Z008)
教育部规划基金项目"基于行为经济学的会计舞弊形成机理及控制策略研究"(11YJA630007)
安徽省自然科学基金项目"准则趋同背景下会计准则与监管规则对公司行为动机的联动影响"(1308085MG113)
关键词
会计信息
价值相关性
递增关联研究
相对关联研究
accounting information
value relevance
increasing correlation research
relative correlation research
