公允价值呈报方式对上市物流企业会计信息价值的影响

发布时间：2018-05-01 19:47

  本文选题：物流企业 + 金融资产公允价值　； 参考：《物流技术》2014年13期

【摘要】：针对更改公允价值变动呈报方式会对上市物流企业财务报告可读性和会计信息透明度产生影响的问题,综合分析了金融资产公允价值变动呈报方式变化的影响,构建了一组价值相关模型和收益相关模型,检验金融资产公允价值变动呈报方式对会计信息价值的影响。研究结果证明,在利润表中增加金融资产公允价值变动数据能够增强会计信息价值,能够显著提高财务报告的可读性和显著降低投资者估值成本,为完善会计准则提供参考。
[Abstract]:Aiming at the problem that changing the reporting mode of fair value change will have an impact on the readability of financial report and the transparency of accounting information of listed logistics enterprises, this paper comprehensively analyzes the influence of the change in reporting mode of fair value change of financial assets. A set of value-related models and revenue-related models are constructed to test the impact of the change of fair value of financial assets on the value of accounting information. The results show that increasing the fair value data of financial assets in the income statement can enhance the value of accounting information, improve the readability of financial reports and reduce the cost of investors' valuation, and provide a reference for the improvement of accounting standards.
【作者单位】： 浙江工商大学统计与数学学院;
【分类号】：F232;F253.7
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本文编号：1830803