基于公允价值准则变迁的盈余信息可靠性研究

发布时间：2018-03-09 14:04

本文选题：公允价值　切入点：盈余信息　出处：《中国地质大学（北京）》2013年硕士论文　论文类型：学位论文

【摘要】：新会计准则的实施标志着我国会计准则体系与国际财务报告准则全面趋同，公允价值计量模式全面引入准则体系，并作为计量属性之一是本次准则变更的重要内容。30项有关会计要素的具体准则中有17项运用了该计量属性，说明我国的各市场交易活动迅速发展，市场经济逐渐成熟，，初步具备了公允价值应用的条件。从国际会计计量属性的发展看，广泛采用公允价值计量是计量属性发展的趋势，它更加真实的反应了资产、负债的价值和企业的经营成果、财务状况，对会计信息决策有用性的提高有着实质性的贡献。本研究的主要目的是在理论分析的基础上，以上市公司的经验数据为样本，实证检验公允价值计量模式的应用对盈余信息可靠性的影响，为公允价值计量模式的进一步规范使用提供参考。首先，本文对公允价值和盈余信息可靠性相关理论及研究现状进行了综述，在此基础上从决策有用观、净盈余观、经济收益观角度对公允价值计量进行理论研究，同时对盈余信息可靠性进行理论分析。其次，本文分析了公允价值计量对盈余信息可靠性影响和公允价值计量信息可靠性的影响因素。然后对公允价值在我国会计准则中的发展历程进行了梳理，着重从准则角度分析了公允价值对长期股权投资及企业合并、投资性房地产、金融资产、债务重组、非货币性资产交换等要素计量的影响。最后结合理论分析提出假设，运用FLOS折中模型和Feltham—Ohlson股权估值模型，通过线性回归和偏相关分析的方法，实证检验了公允价值全面有条件使用对盈余信息可靠性影响和可靠性与价值相关性的联系等假设。最后得出结论：（1）公允价值计量模式后全面引入前后，上市公司的盈余信息可靠性总体上略有下降，但下降幅度较小；（2）盈余信息的可靠性与其价值相关性并不矛盾，且两者存在正相关关系；（3）上市公司股价波动与会计盈余和净资产价值变化密切相关，净资产对上市公司股价的解释度比会计盈余要大得多，但总体上都未能对股价拥有充分的解释力；并对本研究的局限进行总结，对后期进一步研究进行展望。
[Abstract]:The implementation of the new accounting standards marks the overall convergence between the accounting standards system of our country and the international financial reporting standards, and the fair value measurement model is fully introduced into the standard system. As one of the metrological attributes, 17 of the 30 specific standards on accounting elements of this standard change have used the measurement attribute, which shows that the market transaction activities in our country are developing rapidly, and the market economy is gradually maturing. From the point of view of the development of international accounting measurement attribute, widely adopting fair value measurement is the trend of measurement attribute development. It reflects the value of assets, liabilities and the business results of enterprises more truthfully. The financial situation has a substantial contribution to the improvement of the usefulness of accounting information decision-making. The main purpose of this study is to empirically test the impact of fair value measurement on the reliability of earnings information based on theoretical analysis and empirical data of listed companies. First of all, this paper summarizes the relevant theories and research status of the reliability of fair value and earnings information, based on which, from the perspective of decision usefulness, net earnings, The theory of fair value measurement is studied from the perspective of economic income, and the reliability of earnings information is also analyzed theoretically. Secondly, This paper analyzes the influence of fair value measurement on the reliability of earnings information and the factors influencing the reliability of fair value measurement information. The influence of fair value on the measurement of long-term equity investment and enterprise merger, investment real estate, financial assets, debt restructuring, non-monetary assets exchange and so on is analyzed from the angle of criterion. Using FLOS compromise model and Feltham-Ohlson equity valuation model, through linear regression and partial correlation analysis, This paper empirically tests the hypothesis that the full conditional use of fair value affects the reliability of earnings information and the relationship between reliability and value. Finally, it concludes that the fair value measurement model is introduced before and after the introduction of the fair value measurement model. On the whole, the reliability of earnings information of listed companies has declined slightly, but the extent of decline is relatively small. (2) the reliability of earnings information is not contradictory to its value relevance. And there is a positive correlation between them. (3) the fluctuation of stock price of listed companies is closely related to the change of accounting earnings and the value of net assets, and the degree of explanation of net assets to the stock prices of listed companies is much greater than that of accounting earnings. But it can not explain the stock price sufficiently, and summarize the limitation of this research, and prospect the further research in the later period.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F275

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