大数据战略与公允价值分层计量的价值相关性——基于中国金融业的实证研究  

Big Data Strategy and Value Relevance of Fair Value Hierarchy Measurement: Empirical Evidence from China's Financial Industry

作　　者：郝玉贵[1] 贺广宜 李昀泽 HAO Yugui;HE Guangyi;LI Yunze(School of Accounting,Hangzhou University of Electronic Science and Technology,Hangzhou 310018,China)

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018

出　　处：《审计与经济研究》2018年第1期81-92,共12页Journal of Audit & Economics

基　　金：国家社会科学基金项目(16BGL070)

摘　　要：考察金融业上市公司采用大数据战略对公允价值分层计量价值相关性的影响,以2010—2015年披露公允价值分层计量信息的中国金融业上市公司为样本,通过面板数据随机模型进行实证分析。研究发现相比于其他金融行业,银行业与保险业的公允价值信息价值相关性较高,进一步分析发现其公允价值分层计量资产与负债整体具有价值相关性,且公司采用大数据战略可以显著增强其资产公允价值第一、第二层次的价值相关性,效果随着计量层次由第一层次到第三层次而逐渐下降,对第三层次无显著影响;同时显著增强了其负债公允价值第一、第二层次的价值相关性,对第三层次无显著影响。This paper studies the impact of financial companies'adopting big data strategy on the value relevance of fair value hierarchy measurement,which is based on financial industry listed companies with the disclosure of fair value from2010to2015.By using panel data and random effects regression models,we find that,compared to other financial industries,bank and insurance industry have a higher value relevance on the accounting information of fair value.By an analysis and comparison,we find that the fair value hierarchy measurement of assets and liabilities has a value relevance on the whole.The bank and insurance'adopting big data strategy can enhance value relevance of assets on the level1and2and this influence is gradually decreased with decreasing of the measurement level but this difference was not significant on level3;adopting big data strategy enhances value relevance of assets on the level1and2,but this difference was not significant on the level3.

关 键 词：大数据 公允价值 价值相关性 分层计量 金融业细分行业 公允价值会计信息 大数据战略 

分 类 号：F230[经济管理—会计学]