会计稳健性对盈余价值相关性的影响研究——基于公允价值计量的视角

刘斌; 吴娅玲

会计稳健性对盈余价值相关性的影响研究——基于公允价值计量的视角

引用本文：刘斌,吴娅玲.会计稳健性对盈余价值相关性的影响研究——基于公允价值计量的视角[J].财经理论与实践,2010,(5):57-62

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作者	单位
刘斌	(重庆大学经济与工商管理学院，重庆400044)
吴娅玲

中文摘要:以2001~2008年我国A股上市公司为研究样本，基于公允价值计量全面引入的视角，考察了会计稳健性对盈余价值相关性的影响，实证发现：会计稳健性显著降低了会计盈余的价值相关性，而公允价值计量显著弱化了会计稳健性对于盈余价值相关性的负向影响。研究结果表明，对于我国上市公司而言，稳健的会计政策并不意味着高质量的财务报告信息。公允价值与会计稳健性适度藕合，可以弥补会计稳健性的不足，有利于提高会计信息质量。

中文关键词:公允价值会计稳健性盈余价值相关性

The Influence of Accounting Conservatism on the Value Relevance of Earnings：Based on the Perspective of Fair Value

Abstract:Taking the listed Chinese companies from 2001~2008 as samples, this paper researches the impact of accounting conservatism on the value relevance of earnings in the perspective of fair value,It is found that accounting conservatism significantly reduces the value relevance of earnings but fair value can significantly weaken the negative influence from accounting conservatism to the value relevance of earnings. The study suggests that conservatism accounting policy does not imply high quality accounting reports. The moderate combination of fair value and accounting conservatism can offset the disadvantages of accounting conservatism, and improve the quality of accounting information.

keywords:Fair value Accounting conservatism Value relevance of earnings

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