价值相关性抑或风险效应:会计信息有用性研究综述  

Value Relevance or Risk Effect:A Literature Review on the Usefulness of Accounting Information

作　　者：王永海[1] 胡芬[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《武汉大学学报（哲学社会科学版）》2015年第6期57-64,共8页Wuhan University Journal：Philosophy & Social Science

基　　金：教育部哲学社会科学重大课题攻关项目(10JZD0019)

摘　　要：传统价值相关性的研究从会计信息的市场反应入手,关注盈余反应系数和会计信息的经济后果。近年来,会计信息有用性的研究已经从仅仅关注价值相关性逐步向风险效应拓展,学者们基于信息不对称、流动性风险、资产专用性等不同的理论视角解释了会计信息有用性的内涵。The essay reviews the related literatures about the usefulness of accounting information in the last ten years. The traditional researches focus on the value relevance of the accounting information through discussing the market reaction of the new information.They often focus on the earning response coefficient and economic consequences.However,the scholars begin to care about the risk effects of the accounting information in recent years. They explain the usefulness of accounting information based on information asymmetry,liquidity risk and asset risk. The essay points out the study trend about the risk effect and puts forward suggestions about the construction of accounting concept and the formulation of accounting standards.

关 键 词：价值相关性 风险效应 会计信息有用性 

分 类 号：F279.246[经济管理—企业管理]