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本文实证考察了2014年我国综合收益列报模式的变革对股票定价行为影响。研究结果表明:综合收益信息在单一业绩表重分类列报后,综合收益与其他综合收益总额信息均对股票定价产生了显著影响;同时,其他综合收益的主要构成项目,可重分类的其他综合收益类别项目及可供出售金融资产公允价值变动明细项目也在股票定价发挥了显著作用。2014年综合收益列报模式的变革实施效果良好,进一步提高了会计信息的决策有用性。
This paper empirically examines the impact of 2014 change of China’s comprehensive income presentation on stock pricing behavior. The results show that the comprehensive income and the information of other comprehensive income have a significant impact on the pricing of stock after the comprehensive income information is reclassified and presented. Meanwhile, the main components of other comprehensive income, the other comprehensive The details of changes in the fair value of revenue-generating projects and available-for-sale financial assets also play a significant role in the pricing of shares. The transformation of 2014 comprehensive income presentation mode has been implemented well, further improving the usefulness of accounting information decision-making.