【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。更多还原

【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.更多还原