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新会计准则对股利政策信号作用的影响 被引量:1

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摘要 2007年1月1日开始我国开始实施与国际会计准则趋同的新企业会计准则。新准则强调了公允价值的运用,使得上市公司的净利润波动加剧,不能较好的反映公司的真实盈利水平。因此,管理层在制定股利政策时更加参照去除非经常损益后的公司盈余,股利政策更加反映了公司的核心盈利能力。所以本文认为新会计准则实施后,股利政策与净利润的关系减弱,但是股利政策向外界传递了公司具有持续盈利能力的信号作用有所加强。
作者 朴艺兰
出处 《商业文化》 2012年第5X期97-97,共1页 Business Culture
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参考文献5

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二级参考文献28

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