综合收益披露形式对评估判断影响的实验研究
发布时间：2018-10-19 11:40
【摘要】：评估师的估值判断会受到价值相关信息披露的清晰度和透明度的影响。综合收益作为全面反映企业财务业绩的指标，日渐成为评估人员在做出评估判断时所必须考虑的因素。因此识别综合收益披露形式对评估判断的影响成为必要。 首先界定了评估判断的概念，厘清了其与会计判断、审计判断的关系，从而指出各种综合收益披露形式对评估判断的影响。在此基础上通过在全国发放调查问卷的形式，对目前中国评估师对综合收益以及评估判断的基本认识做了调查分析。然后设计了一个3×2（综合披露形式×盈余管理水平）的实验，选取了一个具有四年连续报表的样本公司，通过将综合收益披露在附注、所有者权益表和利润表中实现披露形式的不同，，并设计了一个盈余管理水平。根据评估师对六种组合条件下的股票价格估计结果，利用方差分析原理检验了所提出的四个假设。进而分析了评估师对该报表质量的评价以及对该公司年净收益增长率估计的结果，报表的评价分别从清晰性、可靠性、信息反映绩效的真实性、未来的增长能力以及净收益的质量这五个角度来度量的。 实验结果表明目前在中国不同的综合收益披露形式对评估判断的影响没有显著差别，这个结果与美国等国家的研究有差异。从定性调查结果发现由于我国实施综合收益披露要求时间太短，目前中国评估师对综合收益披露都很不熟悉，对报表中相关项目的解读水平很低，很多评估师无法完成该项调查任务。因此实验结果与调查分析是一致的。从英美发展来看，综合收益披露是合理的趋势，在中国应该进一步加强对综合收益披露的规范，采取有效手段提升相关行业人员对综合收益的认识，从而提升其执业水平。
[Abstract]:The valuer's valuation judgment is influenced by clarity and transparency in the disclosure of value-related information. Comprehensive income, as an index to reflect the financial performance of an enterprise, is becoming an important factor to be taken into account by the evaluators when they make the evaluation and judgment. Therefore, it is necessary to identify the impact of comprehensive income disclosure on evaluation and judgment. Firstly, it defines the concept of evaluation judgment, clarifies its relationship with accounting judgment and audit judgment, and then points out the influence of various forms of comprehensive income disclosure on evaluation judgment. On the basis of this, this paper makes a survey and analysis on the basic understanding of the comprehensive income and evaluation judgment of Chinese appraisers through the form of issuing questionnaires in the whole country. Then an experiment of 3 脳 2 (comprehensive disclosure form 脳 earnings management level) is designed, and a sample company with four consecutive statements is selected. Different disclosure forms are realized in owner's equity statement and income statement, and a level of earnings management is designed. According to the estimation results of stock price under six combination conditions, the four hypotheses proposed are tested by using the principle of ANOVA. Then it analyzes the appraiser's evaluation of the quality of the statement and the results of the estimation of the annual net income growth rate of the company. The evaluation of the statement is based on the clarity, reliability, information reflecting the authenticity of the performance, respectively. The future growth capacity and the quality of net income are measured from five angles. The experimental results show that there is no significant difference in the impact of different forms of comprehensive income disclosure on evaluation and judgment in China, which is different from that of other countries such as the United States. From the qualitative investigation results, it is found that due to the short time required for the implementation of comprehensive income disclosure in China, Chinese appraisers are not familiar with comprehensive income disclosure at present, and the level of interpretation of relevant items in the statements is very low. Many appraisers were unable to complete the investigation. Therefore, the experimental results are consistent with the investigation and analysis. From the point of view of Anglo-American development, comprehensive income disclosure is a reasonable trend. In China, we should further strengthen the regulation of comprehensive income disclosure, take effective means to enhance the understanding of related industry personnel on comprehensive income, and thus improve their practice level.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233
本文编号：2281007
[Abstract]:The valuer's valuation judgment is influenced by clarity and transparency in the disclosure of value-related information. Comprehensive income, as an index to reflect the financial performance of an enterprise, is becoming an important factor to be taken into account by the evaluators when they make the evaluation and judgment. Therefore, it is necessary to identify the impact of comprehensive income disclosure on evaluation and judgment. Firstly, it defines the concept of evaluation judgment, clarifies its relationship with accounting judgment and audit judgment, and then points out the influence of various forms of comprehensive income disclosure on evaluation judgment. On the basis of this, this paper makes a survey and analysis on the basic understanding of the comprehensive income and evaluation judgment of Chinese appraisers through the form of issuing questionnaires in the whole country. Then an experiment of 3 脳 2 (comprehensive disclosure form 脳 earnings management level) is designed, and a sample company with four consecutive statements is selected. Different disclosure forms are realized in owner's equity statement and income statement, and a level of earnings management is designed. According to the estimation results of stock price under six combination conditions, the four hypotheses proposed are tested by using the principle of ANOVA. Then it analyzes the appraiser's evaluation of the quality of the statement and the results of the estimation of the annual net income growth rate of the company. The evaluation of the statement is based on the clarity, reliability, information reflecting the authenticity of the performance, respectively. The future growth capacity and the quality of net income are measured from five angles. The experimental results show that there is no significant difference in the impact of different forms of comprehensive income disclosure on evaluation and judgment in China, which is different from that of other countries such as the United States. From the qualitative investigation results, it is found that due to the short time required for the implementation of comprehensive income disclosure in China, Chinese appraisers are not familiar with comprehensive income disclosure at present, and the level of interpretation of relevant items in the statements is very low. Many appraisers were unable to complete the investigation. Therefore, the experimental results are consistent with the investigation and analysis. From the point of view of Anglo-American development, comprehensive income disclosure is a reasonable trend. In China, we should further strengthen the regulation of comprehensive income disclosure, take effective means to enhance the understanding of related industry personnel on comprehensive income, and thus improve their practice level.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233
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本文编号：2281007
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