摘要
基于2014年财政部发布的《企业会计准则第30号——财务报表列报》中综合收益的相关规定,对综合收益及其他综合收益的价值相关性进行了实证研究。研究发现,综合收益及其他综合收益均与股票价格显著相关,即二者都具备价值相关性。虽然综合收益的价值相关性仍不如净利润,但其价值相关性在逐年提高。通过对其实证研究,希望可以帮助财务报告提供者和使用者正确认识综合收益及其价值,更有效地进行财务决策,并在一定程度上为今后综合收益的持续发展和完善提供数据支持,推动各界对综合收益理念的深入探讨。
According to the relevant regulations of comprehensive income on Accounting Standards for Enterprises No. 30--Presentation of Financial Statements issued in 2014, this paper uses empirical method to do research on value relevance of comprehensive income and other comprehensive income. And the study finds that both comprehensive income and other comprehensive income have significant correlation with stock prices, meaning that they both have the value relevance. Though the value rele- vance of comprehensive income is not as remarkable as the one of net income, it is getting better year by year. Through the study, we hope to help the providers and users of financial statements to find out the real meaning and value of comprehensive income to further help them to make decisions more effec- tively. It can also provide data support for future development of comprehensive income, and help to promote the deeper discussions of value relevance of comprehensive income.
出处
《闽江学院学报》
2017年第3期44-55,共12页
Journal of Minjiang University
基金
2016年福建省科技厅软科学项目(2016R0073)
关键词
综合收益
其他综合收益
价值相关性
comprehensive income
other comprehensive income
value relevance
