综合收益重分类列报对股票定价影响研究——基于2014年列报模式变革  

Impact of Presentation of Comprehensive Income:Reclassifications of Items of Other Comprehensive Income on Stock Pricing

作　　者：许文静[1] 齐明[1] 李欣蓓 

机构地区：[1]中国石油大学(北京)工商管理学院

出　　处：《中国注册会计师》2017年第10期F0002-F0002,共1页The Chinese Certified Public Accountant

基　　金：中国石油大学(北京)科研基金(项目编号:2462015YQ0702);北京市自然科学基金(项目编号:9164034)资助

摘　　要：本文实证考察了2014年我国综合收益列报模式的变革对股票定价行为影响。研究结果表明:综合收益信息在单一业绩表重分类列报后,综合收益与其他综合收益总额信息均对股票定价产生了显著影响;同时,其他综合收益的主要构成项目,可重分类的其他综合收益类别项目及可供出售金融资产公允价值变动明细项目也在股票定价发挥了显著作用。2014年综合收益列报模式的变革实施效果良好,进一步提高了会计信息的决策有用性。The article empirically examines the impacts of reform of the presentation of comprehensive income in 2014 on stock pricing behaviors.It finds that after reclassification of items of other comprehensive income in the income statement,the total amount of comprehensive income and other comprehensive income can generate significant impacts on the stock pricing;meanwhile,the main items of other comprehensive income,the items of other comprehensive income that can be reclassified and the detailed information on changes in fair value of available-for-sale financial assets can also generate significant impacts on the stock pricing.The reform of the presentation of comprehensive income in 2014 produces good effects and further improves the usefulness of accounting information in decision-making.

关 键 词：综合收益 股票定价 模式变革 列报 分类 可供出售金融资产 收益信息 定价行为 

分 类 号：F275[经济管理—企业管理]