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本文主要是研究2006年新企业会计准则颁布的前后、以及金融危机发生前后公允价值的价值相关性问题,并采用了Ohlson净盈余理论模型,以2006~2013年的上市金融行业的数据为研究对象,检验了新企业会计准则颁布前后即公允价值会计实施前后,每股净资产和每股收益的价值相关性存在显著差异,以及金融危机发生前后,每股净资产和每股收益的价值相关性存在显著差异。
This paper mainly studies the value relevance of fair value before and after the promulgation of the new Accounting Standards for Business Enterprises in 2006 and before and after the financial crisis, and adopts the theoretical model of Ohlson’s net surplus. Taking the data of listed financial industry from 2006 to 2013 as the research object , Test the new accounting standards before and after the issuance of fair value accounting before and after the implementation of the net assets per share and earnings per share value relevance there is a significant difference, and before and after the financial crisis, net assets per share and earnings per share value relevance There are significant differences.