| 基于改进Feltham-Ohlson模型的公允价值会计信息相关性研究 |
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| 引用本文： | 薛倚明,张佳楠.基于改进Feltham-Ohlson模型的公允价值会计信息相关性研究[J].管理评论,2012(6):133-136. |
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| 作者姓名： | 薛倚明 张佳楠 |
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| 作者单位： | 中国科学院研究生院管理学院 |
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| 基金项目： | 国家973重大项目(2010CB731406) |
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| 摘 要： | 2007年始在我国上市公司实行的新会计准则的核心之一是引入与国际趋同的公允价值计量属性。本文运用Feltham-Ohlson模型原式及作者提出的演化式,以我国A股上市公司为样本,实证探究新会计准则下公允价值会计信息的相关性。
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| 关 键 词： | 公允价值 相关性 Feltham-Ohlson模型 |
Study on the Relevance of the Fair-Value Accounting Information Based on the Feltham-Ohlson derivation Model |
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| Xue Yiming and Zhang Jianan.Study on the Relevance of the Fair-Value Accounting Information Based on the Feltham-Ohlson derivation Model[J].Management Review,2012(6):133-136. |
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| Authors: | Xue Yiming and Zhang Jianan |
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| Affiliation: | Xue Yiming and Zhang Jianan (Graduate University of Chinese Academy Sciences/Management School,Beijing 100190) |
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| Abstract: | In 2007,the brand new accounting standard with the introduction of fair-value attribute reflecting international accounting trend,was put into practice in the listed companies in China.We make use of classic Feltham-Ohlson model and its derivation in this essay to test the relevance of the accounting information of the listed companies under the new accounting standards. |
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| Keywords: | fair value relevance Feltham-Ohlson Model |
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