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公允价值在我国的应用情况研究——来自A股资本市场四个行业的数据
Authors
张国华
曲晓辉
Publication date
30 January 2014
Publisher
Abstract
价格模型的回归结果表明公允价值应用后提高了净资产的价值相关性,降低了净收益的价值相关性;与历史成本相比,公允价值的调整额对净资产和净收益不具有增量价值相关性;应用公允价值后,四个行业的价值相关性表现出一定差异;2007年的数据表现异常,其中新旧准则过渡期按公允价值进行调整导致的超常净收益是不可忽视的一个重要因素,从而也说明以2007年数据为主进行的价值相关性研究的结果可靠性不足。国家自然科学基金资助项目(70972113)阶段性研究成果; 国家社科基金重点项目(13AJY005)阶段性研究成
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Last time updated on 16/06/2016