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。
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.
出处
《管理评论》
CSSCI
北大核心
2012年第6期133-136,共4页
Management Review
基金
国家973重大项目(2010CB731406)
