中国公允价值选择权运用的盈余波动效应研究

发布时间：2018-01-06 22:46

本文关键词：中国公允价值选择权运用的盈余波动效应研究　出处：《会计之友》2016年18期 　论文类型：期刊论文

【摘要】：文章以2008—2014年中国上市商业银行数据为样本,研究公允价值选择权的运用与盈余波动的关系,发现运用公允价值选择权整体上使盈余波动显著增加,违背了会计准则的制定初衷,仅运用于金融资产与同时运用于金融资产和负债的盈余波动增加没有显著差异。不同信息披露质量下公允价值选择权运用的盈余波动效应的进一步研究表明,信息披露质量较高的上市商业银行盈余波动显著增加,而信息披露质量较低的上市商业银行盈余波动增加并不显著,信息披露质量低且同时对金融资产和负债运用公允价值选择权的银行表现为最低的盈余波动性。研究结论支持修订的CAS37,认为对CAS22与IFRS9持续趋同应相当谨慎。
[Abstract]:Based on the data from 2008 to 2014 Chinese listed commercial banks as samples, the relationship between use and earnings volatility of the fair value option, found that the use of fair value option so that the overall earnings volatility increased significantly, contrary to the principles of accounting intention, applies only to financial assets and earnings volatility and applied to financial assets and liabilities the increase of the difference was not significant. Different information disclosure further research on Earnings Fluctuation effect of option of using fair value quality showed that the listed commercial bank information disclosure quality of higher earnings volatility increased significantly, while the information disclosure of listed commercial bank earnings volatility low quality increase is not significant, and low quality of information disclosure of financial assets and the use of fair value option liabilities of bank earnings showed the lowest volatility. It supports the conclusion that the revised CAS37. The continuous convergence of CAS22 and IFRS9 should be quite prudent.

【作者单位】：湖南大学工商管理学院;
【基金】：国家社会科学基金资助项目(15BGL061) 湖南省自然科学基金资助项目(12JJ5030) 湖南省社会科学基金(12YBA058)
【分类号】：F832.33;F830.42
【正文快照】： 一、引言 FASB和IASB认为,公允价值不仅是金融工具最相关的计量属性,而且是衍生金融工具唯一相关的计量属性,并由此提出金融工具计量准则改革的最终目标是全面公允价值计量。但公允价值计量的可靠性却饱受诟病。一方面,公允价值的应用导致更高的盈余波动,而越高的盈余波动导

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