公允价值对上市公司业绩影响的实证分析  

Effect of Fair Value on the Performance of Listed Companies

作　　者：刘颖[1] 

机构地区：[1]上海交通大学安泰经济与管理学院会计系,上海200030

出　　处：《科学技术与工程》2008年第22期6166-6168,6171,共4页Science Technology and Engineering

摘　　要：分析了公允价值计量模式的应用对哪些上市公司会产生影响,并对2007年上市公司股票平均收益率与公允价值调整损益的相关性进行了实证研究。首先对沪深A股上市公司作了全样本研究,基本支持了预测,即股票平均收益率与每股收益、每股收益变动额,每股公允价值调整损益正相关。进而对子样本分别进行研究,包括仅持有投资性房地产公司、仅持有可供出售金融资产公司,持有交易性金融资产公司,并分别给出了回归结果和分析。How the application of fair value influence the listed companies is anlyzed and the relationship between 2007 average stock return and fair value adjustment is researched. The result is consistent with assumption, which is the average stock return is positive related with EPS, changes of EPS and fair value adjustment per share. Further,some sub-samples are researched, such as companies holding investment real estate; companies holding held-to-maturity financial asset and companies holding trading financial asset.

关 键 词：新会计准则 公允价值 金融资产 业绩波动 

分 类 号：F23[经济管理—会计学]