摘要
本文以沪深两市采用公允价值计量的15家上市银行为样本,采用2010-2015年的财务数据,研究了公允价值信息对上市银行绩效的影响。研究结果发现,公允价值为经济决策提供了有用的信息,公允价值信息增强了决策有用性,市场对资产或负债的公允价值信息作出了积极的反应,公允价值计量与上市银行绩效正向相关。本文的研究结果为公允价值对上市公司的绩效影响研究提供了经验数据。
This paper selects 15 A-share listed banks in Shenzhen and Shanghai stock markets adopting fair value measurement from 2010 to 2015 as study samples,empirically analyzes the influence of fair value measurement on corporate performance.According to the empirical result,we find that fair value measurement improve decision usefulness and has remarkably positive influence on firm performance.The market reacted positively to changes in fair value of assets or liabilities. The correlation between fair value measurement and performance of listed banks is positive. The results of this study provide empirical data for the study of the impact of fair value on the performance of listed companies.
出处
《财会通讯（上）》
北大核心
2017年第12期17-20,共4页
Communication of Finance and Accounting
基金
2015年陕西省软科学研究计划-面上项目"建设丝绸之路经济带区域协调对策研究"(项目编号:2015KRM010)
2014年西安科技大学哲学社会科学繁荣发展计划立项项目(2014SX06)阶段性研究成果
关键词
公允价值计量
上市银行
决策有用性
企业绩效
Fair value measurement
Listed banks
Decision usefulness
Corporate performance
