会计准则与会计信息权益估值分析  

An Analysis of Accounting Standards and the Equity-Value of Accounting Information

作　　者：叶红霞[1] 祁怀锦[1] 

机构地区：[1]中央财经大学会计学院

出　　处：《广西民族大学学报（哲学社会科学版）》2013年第2期170-173,共4页JOURNAL OF GUANGXI MINZU UNIVERSITY:PHILOSOPHY AND SOCIAL SCIENCE EDITION

摘　　要：基于Ohlson模型,采用2004～2009年的上市公司财务数据检验了新会计准则对会计信息价值相关性的影响程度。研究发现,新会计准则实施之后,以会计盈余和净资产为代表的汇总信息在权益估值中发挥了更大的作用,但是会计盈余和账面净资产在权益估值的作用不具有稳定性和持续性。This paper studies the influence of the new accounting standards on the value relativity of accounting information based on the Ohlson Model and sample data from listed companies in stock market from 2004-2009. Results show that after the implementation of the new accounting standards, information represented by accounting earnings and net assets plays a greater role in equity valuation, but accounting earnings and net assets in the equity valuation of the role are unstable and discontinuous.

关 键 词：会计准则 会计信息 权益估值 

分 类 号：F234.3[经济管理—会计学]