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本文研究了新会计准则对会计信息价值相关性的影响。我们发现,新准则实施后,会计信息总体的价值相关性显著提高,并且受新准则影响部分的价值相关性改善程度显著高于不受影响的部分。在此基础上,我们还分析了公允价值计量对受影响部分信息质量改善的贡献。研究还发现,对于非金融行业,非公允净资产比公允净资产更具有价值相关性;而对于金融行业,二者没有显著差别。本文的研究表明,新会计准则确实将原有准则的不合理部分做了修正,其实施有助于会计质量的整体提高。但是这种修正并不是简单地盲目采用公允价值,而是综合考虑各种计价方式的结果。本文的研究结果对中国乃至国际会计准则的改革提供了有意义的信息。
This paper studies the impact of new accounting standards on the value relevance of accounting information. We found that after the implementation of the new standard, the value relevance of the overall accounting information increased significantly, and the degree of improvement of the value relevance of the part affected by the new standard was significantly higher than that of the unaffected part. On this basis, we also analyze the contribution of fair value measurement to the improvement of information quality in the affected part. The study also found that for non-financial sectors, non-fair-net assets are more value-related than fair-value net assets; for the financial industry, there is no significant difference between the two. The research in this paper shows that the new accounting standard does correct the unreasonable part of the original standard, and its implementation helps to improve the overall quality of accounting. However, this amendment does not simply adopt fair value blindly, but rather considers the results of various valuation methods. The results of this paper provide meaningful information on the reform of China and even international accounting standards.