摘要
2009年1月1日起实施的《企业会计准则解释第3号》提出上市公司要在利润表中加入综合收益相关会计信息,这一规定的颁布促进了国内会计准则与世界标准接轨的步伐,并促使现代化的"综合收益观"逐步深入人心。以多元回归统计方法为基础,建立了基于价格模型的综合收益价值相关性模型,选取97家A股上市房地产公司为实证研究对象,采用2009～2012年财务数据进行实证研究。结果表明,综合收益信息相比于传统净利润,价值相关性较低,进而深入分析造成这种现象的原因并提出了相关对策建议。
From Jan 1st 2009, ＂ No.3 Enterprise Accounting Standards＂ proposed that the listed companies should addcomprehensive income information and other relevant information to the profit sheet, which aimed to promote Chinese accountingregulation to meet the international accounting standards. Since then, the concept of comprehensive income information wasaccepted by the public gradually. To explore the relationship between comprehensive income information with stock value, multiregression method is used to test the comprehensive income information-stock value-model which is set upon the price model. 97Chinese listed real estate companies during 2009 to 2012 are chosen as the empirical objects. The results show that comprehensiveincome information is less relative to stock value than traditional net profit by now. Analysis and suggestions on this phenomenon ispresented.
出处
《工程管理学报》
2014年第3期154-158,共5页
Journal of Engineering Management
关键词
房地产上市公司
综合收益信息
股票价格
会计准则
listed real estate companies
comprehensive income information
stock value
accounting regulation
