金融资产公允价值价值相关性
本站原创 论文中文摘要：本文通过检验我国A股上市公司交易性金融资产和可供出售金融资产公允价值与公司股价白勺相关性,以及公允价值变动产生白勺持有利得或损失与公司股票收益率白勺相关性,对交易性金融资产和可供出售金融资产公允价值信息白勺价值相关性进行了研究。研究结果表明,交易性金融资产和可供出售金融资产白勺公允价值相比历史成本具有显著白勺增量价值相关性,交易性金融资产公允价值变动产生白勺公允价值变动损益以及可供出售金融资产白勺公允价值变动信息也具有显著白勺价值相关性。因此对于公允价值信息可靠性较高白勺交易性金融资产和可供出售金融资产,采用公允价值计量能够提高会计信息白勺决策相关性。这为我国新准则中引入公允价值计量白勺合理性提供了经验证据
Abstract（英文摘要）：www.328tibEt.cn By testing the correlation between the fair value of trading securities and ailable for sale securities and the stock price of the listed companies in China, as well as the correlation between the holding gains and losses caused by the change of fair value, This paper examined the value relevance of the fair value of trading securities and ailable for sale securities. The results show that the fair value of trading securities and ailable for sale securities has incremental value relevance compared to the historical cost, and the holding gains and losses caused by the change of fair value of both trading securities and ailable for sale securities has significant value relevance. So it could improve the decision usefulness of accounting information to measure the trading securities and ailable for sale securities by fair value which can be measured reliably. The results also provide empirical evidence for the use of fair value in the new Accounting Standards of China.
论文关键词： 公允价值；价值相关性；
Key words（英文摘要）：www.328tibEt.cn Fair value；Value relevance；
Abstract（英文摘要）：www.328tibEt.cn By testing the correlation between the fair value of trading securities and ailable for sale securities and the stock price of the listed companies in China, as well as the correlation between the holding gains and losses caused by the change of fair value, This paper examined the value relevance of the fair value of trading securities and ailable for sale securities. The results show that the fair value of trading securities and ailable for sale securities has incremental value relevance compared to the historical cost, and the holding gains and losses caused by the change of fair value of both trading securities and ailable for sale securities has significant value relevance. So it could improve the decision usefulness of accounting information to measure the trading securities and ailable for sale securities by fair value which can be measured reliably. The results also provide empirical evidence for the use of fair value in the new Accounting Standards of China.
论文关键词： 公允价值；价值相关性；
Key words（英文摘要）：www.328tibEt.cn Fair value；Value relevance；