上市公司公允价值运用影响因素的实证研究——基于2010年沪深股市A股经验数据

Positive Research on Factors of Application of Fair Value for Listed Companies——Based on Empirical Data of A-Stock from Shanghai & Shenzhen Securities Markets in 2010

基于2010年具有公允价值变动损益的沪深A股上市公司,本文通过建立多元线性回归模型,实证研究了上市公司公允价值运用的相关影响因素,研究表明企业的负债水平与公允价值计量的使用呈现微弱的正相关;公允价值变动损益与审计收费呈正相关性;企业性质与公允价值的使用并不存在显著的相关关系;公允价值变动额与公司审计费用具有显著正相关关系。

Based on the empirical data of A-Stock from Shanghai & Shenzhen securities markets in 2010,a multivariation and linearity regression model is established the factors of application of fair value for listed companies are researched.It reveals that there exits weak positive relationship between asset-liability ratio and measurement of fair value,positive relationship between variation income of fair value and auditing fee,no prominent co-relationship between enterprise nature and application of fair value,prominent positive relationship between variation amount of fair value and auditing fee.