双重财务报告模式下会计盈余的价值相关性——基于AB股公司的实证研究及其政策建议
5690 
3218
财经研究 2006 年 第 32 卷第 04 期, 页码：82 - 92
摘要
参考文献
摘要
在A股和B股市场上的投资者结构趋同以及会计改革进展迅速的情况下,文章研究了AB股公司披露的PRC GAAP和IAS会计盈余的价值相关性,希望为我国会计准则的国际化提供参考。文章发现PRC GAAP和IAS会计盈余的价值相关性差异并不明显,IAS的营业利润能够为PRC GAAP提供增量的价值相关性,而PRC GAAP的非持续性利润能够为IAS提供增量的价值相关性。
[1]Alford A,Jones J,Leftwich R,et al.The relative informativeness of accounting disclo-sures in different countries[J].Journal of Accounting Research Supplement,1993,31:183~223.
[2]Amir E,Harris T S,Venuti E K.A comparison of value relevance of US versus non-US-GAAP accounting measures using Form 20-F reconciliations[J].Journal of Ac-counting Research Supplement,1993,31:230~264.
[3]Bao B,Chow L.The usefulness of earnings and book value for equity valuation in e-merging capital market:Evidence from listed companies in the People’s Republic ofChina[J].Journal of International Financial Management and Accounting,1999,10:85~104.
[4]Easton P,Harris T.Earnings as an explanatory variable for returns[J].Journal of Ac-counting Research,1991,(1):19~36.
[5]Eccher E,Healy P M.The role of international accounting standards in transitio nal e-conomies:A study of the People’s Republic of China[EB/OL].Working Paper,http://www.papers.ssrn.com,2001-11-05.
[6]Harris M S,Muller K A.The market valuation of IAS versus US-GAAP accountingmeasures using Form 20-F reconciliations[J].Journal of Accounting and Economics,1999,26:285~312.
[7]Harris M S,Moller H P.The value relevance of German accounting measures:An em-pirical analysis[J].Journal of Accounting Research,1994,32:187~209.
[8]Lev B,Zarowin P.The boundaries of financial reporting[J].Journal of Accounting Re-search,1999,(3):353~385.
[9]Holthausen R,Watts R L.The relevance of the value-relevance literature for financialaccounting standard setting[J].Journal of Accounting and Economics 2001,31:3~75.
[10]李晓强.国际会计准则和中国会计准则下的价值相关性比较———来自会计盈余和净资产账面值的证据[J].会计研究,2004,(7):15~23.
[2]Amir E,Harris T S,Venuti E K.A comparison of value relevance of US versus non-US-GAAP accounting measures using Form 20-F reconciliations[J].Journal of Ac-counting Research Supplement,1993,31:230~264.
[3]Bao B,Chow L.The usefulness of earnings and book value for equity valuation in e-merging capital market:Evidence from listed companies in the People’s Republic ofChina[J].Journal of International Financial Management and Accounting,1999,10:85~104.
[4]Easton P,Harris T.Earnings as an explanatory variable for returns[J].Journal of Ac-counting Research,1991,(1):19~36.
[5]Eccher E,Healy P M.The role of international accounting standards in transitio nal e-conomies:A study of the People’s Republic of China[EB/OL].Working Paper,http://www.papers.ssrn.com,2001-11-05.
[6]Harris M S,Muller K A.The market valuation of IAS versus US-GAAP accountingmeasures using Form 20-F reconciliations[J].Journal of Accounting and Economics,1999,26:285~312.
[7]Harris M S,Moller H P.The value relevance of German accounting measures:An em-pirical analysis[J].Journal of Accounting Research,1994,32:187~209.
[8]Lev B,Zarowin P.The boundaries of financial reporting[J].Journal of Accounting Re-search,1999,(3):353~385.
[9]Holthausen R,Watts R L.The relevance of the value-relevance literature for financialaccounting standard setting[J].Journal of Accounting and Economics 2001,31:3~75.
[10]李晓强.国际会计准则和中国会计准则下的价值相关性比较———来自会计盈余和净资产账面值的证据[J].会计研究,2004,(7):15~23.
引用本文
赵春光. 双重财务报告模式下会计盈余的价值相关性——基于AB股公司的实证研究及其政策建议[J]. 财经研究, 2006, 32(4): 82–92.
导出参考文献，格式为：
上一篇：劳动分工、交易效率与产业集群演进
