新会计准则实施后营业利润的信息质量研究

王小力

新会计准则实施后营业利润的信息质量研究

引用本文：王小力.新会计准则实施后营业利润的信息质量研究[J].财经理论与实践,2012,(3):57-62

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作者	单位
王小力	（1. 中央财经大学会计学院，北京100081；2. 北京科技大学审计室，北京100083）

中文摘要:以新会计准则实施对营业利润信息质量的影响为研究对象，利用2001~2010年A股上市公司数据，从会计信息的持续性、稳健性和相关性三个方面综合评价新会计准则实施对营业利润信息质量的影响，同时分析了资产减值损失、公允价值变动收益和投资收益的并入对营业利润信息质量的影响。实证结果显示新准则对营业利润的综合影响结果是价值相关性提高，但持续性和稳健性下降。

中文关键词:新会计准则信息质量持续性稳健性价值相关性

On the Information Quality of Operating Income after the Implementation of New Accounting Standards

Abstract:Using the data of A share listed companies from 2001 to 2010, the impacts of the implementation of New Accounting Standards on the information quality of operating income has been analyzed. The impacts has been analyzed from three aspects such as persistence, conservatism and value relevance. The impacts also has been analyzed after considering the impairment of assets, profit and loss from fair value changes and investment income. The empirical results show that the value relevance has increased while the persistence and conservatism have decreased since the implement of The New Accounting Standards.

keywords:The New Accounting Standards Information quality Persistence Conservatism Value relevance

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