公允价值的实证理论分析与中国的研究机遇
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财经研究 2008 年 第 34 卷第 01 期, 页码：84 - 94
摘要
参考文献
摘要
文章在分析了西方(主要是美国)和中国对公允价值的实证理论研究的基础上,探讨了在新会计准则颁布后,中国会计学术界对公允价值的研究机遇。我们认为,在中国特有的制度背景下引入公允价值,将对会计信息的决策有用性产生深刻的影响。对于西方高度发达的资本市场中的投资者而言,决策有用信息的直接表现就是信息观———公允价值会计信息和股票价格之间的关系更加密切。而在中国转型经济的研究中,公允价值在契约有用性方面,将更有可能获得突破性的发现。
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[2]Ball Ray,Ashok Robin,Joanna Shuang Wu.Incentives versus standards:Properties of accounting income infour East Asian countries[J].Journal of Accounting and Eco-nomics,2003,36:235～270.
[3]Barth M E.Relative measurement errors among alternative pension asset and liability measures[J].The Accounting Review,1991,66:433～463.
[4]Barth ME.Fair value accounting:Evidence frominvest ment securities and the market valuation of banks[J].The Accounting Review,1994,69:1～25.
[5]Barth ME,Beaver W H,Landsman WR.Value-relevance of banks fair value disclo-sures under SFAS107[J].The Accounting Review,1996,71:513～537.
[6]Barth ME,Clinch G.Revaluedfinancial,tangible,andintangible assets:Associations with share prices and non-market-based value esti mates[J].Journal of Accounting Re-search,1998,36:199～233.
[7]Barth ME,Maureen F McNichols.Esti mation and market valuation of environmental liabilities relating to superfund sites[J].Journal of Accounting Research,1994,32:177～209.
[8]Barth Mary E,William HBeaver,Wayne R Landsman.The relevance of the value rele-vance literature for financial accounting standard setting:Another view[J].Journal of Accounting and Economics,2001,31:77～104.
[9]Beaver W H,Christie A A,Griffin P A.The information content of SEC accounting series release No.190[J].Journal of Accounting and Economics,1980,[2]:127～163.
[10]Beaver W H,Griffin P A,Landsman WR.Theincremental informationcontent of replace-ment cost earnings[J].Journal of Accounting and Economics,1982,[4]:15～39.
[11]Beaver William H.Financial reporting:An accounting revolution[M].Englewood Cliffs,NJ:Prentice-Hall,1989.
[12]Bell,Ti mothy Barnes.Market reaction to reserve recognition accounting[J].Journal of Accounting Research,1983,21:1～17.
[13]Danbolt Jo,William Rees.Mark-to-market accounting and valuation:Evidence from UKreal estate and invest ment companies[R].Working Paper,University of Glas-gow:Scotland,2007.
[14]Dietrich J,Richard Mary S Harris,Karl A Muller III.The reliability of investment property fair value esti mates[J].Journal of Accounting and Economics,2000,30:125～158.
[15]Holthausen R W,Ross L Watts.The relevance of the value-relevance literature for fi-nancial accounting standard setting[J].Journal of Accounting and Economics,2001,31:3～75.
[16]Sloan R G.Evaluating the reliability of current value esti mates[J].Journal of Ac-counting and Economics,1999,26:193～200.
[17]Watts R L.Conservatismin accounting part I:Explanations andi mplications[J].Ac-counting Horizons,2003,17:207～221.
[18]邓传洲.公允价值的价值相关性:B股公司的证据[J].会计研究,2005,[10]:55～62.
[19]黄学敏.公允价值:理论内涵与准则运用[J].会计研究,2004,[6]:17～21.
[20]孙铮,刘浩.中国会计改革新形势下的准则理论实证研究及其展望[J].会计研究,2006,[9]:15～22.
[21]王跃堂,周雪,张莉.长期资产减值:公允价值的体现还是盈余管理行为[J].会计研究,2005,[8]:30～36.
引用本文
刘浩, 孙铮. 公允价值的实证理论分析与中国的研究机遇[J]. 财经研究, 2008, 34(1): 84–94.
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