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本文研究了A股公司新会计准则公允价值的应用对会计信息价值相关性的影响。研究发现,公允价值运用增加了会计信息的价值相关性,提高了会计信息的决策有用性,但是投资者似乎更关注收益信息。我国公允价值会计的未来走向应是十分乐观的。
This paper studies the impact of the application of the fair value of A-share companies’ new accounting standards on the value relevance of accounting information. The study found that the use of fair value increases the value relevance of accounting information and improves the usefulness of accounting information decision-making, but investors seem to pay more attention to earnings information. The future trend of China’s fair value accounting should be very optimistic.