【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。更多还原

【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.更多还原