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| 文章编号：1672-3104(2012)02-0106-06 |
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新《企业会计准则》对会计信息价值
相关性影响的实证研究 |
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王小力 |
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（中央财经大学会计学院，北京，100081；北京科技大学审计室，北京，100083） |
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| 摘 要： 以新《企业会计准则》实施对会计信息价值相关性的影响为研究对象，使用2001~2010年A股上市公司数据，以剩余收益模型为基础对会计盈余和净资产的价值相关性进行了实证检验，通过进一步计算准则实施后不同会计信息的偏相关系数，检验了二者的增量贡献。实证结果显示，新准则实施使盈余信息和净资产信息的价值相关性均得到提高，但相关性提高的主要贡献来自于盈余信息，净资产信息的贡献度相对较小。 |
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| 关键词： 会计准则；会计信息；价值相关性；剩余收益模型 |
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An empirical study on influence of Accounting Standards of
Enterprises on the Value Relevance of the Accounting Information |
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WANG Xiaoli |
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（Central University of Finance and Economics, Beijing 100081, China;
University of Science and Technology Beijing, Beijing 100083, China） |
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| Abstract: The purpose of the paper is to explore of influences the implementation of new accounting standards on the value relevance of the accounting information. The research used the A-share listed companies’ accounting data between 2001 and 2010, and tested the relevance between company’s value and the items of income statement and balance sheet by using the Residual Income Valuation Model. And at the same time, the research tested the incremental contribution of different accounting information to value relevance, through calculating partial correlation coefficient after the implementation of accounting standards. The results show that the implementation of new standards improved the relevance between company’s value and the items of the income statement and balance sheet. However, the improved relevance mostly comes from the contribution of the items of income statement. |
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Key words: Accounting standards; Accounting information; Value relevance; Residual income valuation model |
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