会计披露方式对消除金融负债公允价值变动损益的反直觉效应——基于个体投资者的实验证据  

Fair Value Accounting for Liabilities: The Role of Disclosures in Unraveling the Counterintuitive Income Statement Effect from Credit Risk Changes——An Experimental Evidence based on Individual Investors

作　　者：王莉芳[1] 刘鹏[1] 

机构地区：[1]西北工业大学管理学院,西安710129

出　　处：《商业研究》2016年第8期65-72,共8页Commercial Research

摘　　要：当金融负债的会计计量采取公允价值计量属性时会产生"反直觉效应",因而会诱导报表使用者对企业信用风险状况的误解。2010年5月IASB提出了金融负债公允价值变动损益新的列报形式,主张把这部分损益列报在其他综合收益项目(OCI)。本文以CPA为实验对象进行实证研究后发现新的列报形式并不能改善这一现状,印证了IASB的论断,而采用指明金融负债公允价值变动损益与企业信用风险变动方向的披露方式能够改善这一状况,而且在新的列报形式(OCI)下改善程度更加显著。When liabilities are accounted for fair value , the income statement effects are counterintuitive , which will make the financial statement users to misinterpret the credit risk condition of company .To change this situation , IASB requires that credit risk effects should be presented in other comprehensive income （ OCI） instead of net income .This pa-per analyses and investigates the efficacy of the new format by employing experimental method .The research results show that the new format cannot improve this phenomenon .The research also finds that disclosures that explicitly specify the relation between the direction of the credit risk change and the income statement effect significantly reduce participants ’ misinterpretations , and are more beneficial when the credit risk effects are presented in other comprehensive income （OCI）.

关 键 词：信用风险 公允价值 反直觉效应 

分 类 号：F230[经济管理—会计学]