新会计准则公允价值信息实证文献研究的批判及重新检验

发布时间：2018-11-23 11:29

【摘要】：针对已有研究新会计准则公允价值信息价值相关性及契约有用性的文献忽视了金融资产持有期间产生的"公允价值变动损益"在出售时点需要转回的做法,文章批判了已有实证文献研究直接用利润表的"公允价值变动损益"信息检验价值相关性及契约有用性的研究设计,这一研究设计错误解释金融资产公允价值上涨或下跌的实证影响。为了准确考察公允价值的真实信息价值,文章重新选择了公允价值影响的度量方法,结合考虑"公允价值变动损益"的产生与"转回",对公允价值信息价值相关性和薪酬契约文献进行重新检验。研究结论确实具有一定差异。研究结论对准则制定机构及后续学术研究都具有一定的启发价值,也在一定程度上反驳了非会计界人士对会计准则在金融危机期间执行公允价值的指责。
[Abstract]:In view of the existing literature on the relevance of fair value information and the usefulness of contracts in the new accounting standards, the practice of "fair value change gains and losses" during the period of holding financial assets needs to be reversed at the time of sale. This paper criticizes the research and design of "fair value change profit or loss" information that has been used directly in the empirical literature to test the relevance of value and the usefulness of contract. This study is designed to misinterpret the empirical impact of the rise or fall in the fair value of financial assets. In order to accurately investigate the true information value of fair value, the paper re-selects the measurement method of fair value influence, considering the "fair value change gain and loss" and "turn back". The relevance of fair value information and compensation contract literature are re-examined. The conclusion of the study does have certain difference. The conclusion of the study has some enlightening value for the standard-setting organization and the subsequent academic research, and to some extent refutes the criticism of the non-accounting circles to implement the fair value of accounting standards during the financial crisis.
【作者单位】：重庆大学经济与工商管理学院;重庆青年职业技术学院;
【基金】：高等学校博士学科点专项科研基金项目“财务报表列报强制性变更、价值相关性与薪酬契约-以综合收益为主要研究对象”(20110191120041) 教育部人文社会科学研究西部和边疆地区项目“货币政策、银行信贷类型选择与借款企业盈余管理”(11XJC790015) 中央高校基本科研业务费“会计准则国际趋同路径与策略研究”(CDJSK100065)资助;中央高校基本科研业务费“金融工具会计准则国际趋同研究”(CDJSK 11069)资助
【分类号】：F230

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