【作者】 赵彬； 毕茜；

【Author】 Zhao Bing Bi Qian (College of Economics and Management Southwest University in Chongqing 400716)

【机构】 西南大学经济管理学院；

【摘要】 本文从会计稳健性的角度出发,研究2007-2009年间公允价值应用对我国资本市场会计信息质量所产生的影响,即针对公允价值计量的运用对会计稳健性的影响关系进行研究。研究发现:在2007-2009年我国上市公司总体上存在会计稳健性,且公允价值的应用会导致我国上市公司会计稳健性的下降。更多还原

【Abstract】 From subprime mortgage crisis triggered a progressive upheaval in the international financial markets.At the same time,fair value accounting face kinds of questions.Based on the point of the accounting conservatism,study on how the application of fair value to impact the accounting information quality in China’s capital market.Descriptive statistics and regression results showed that the accounting conservatism of China’s listed companies existed from 2007-2009 in the year by year.And the application of fair values will lead to decline the accounting conservatism of listed companies in China.更多还原