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以2006年到2007年沪深股市上市公司为样本,从会计信息的相关性和可靠性两方面考察了有限使用公允价值计量属性有限使用这一变革的合理性。实证分析结果表明:新会计准则下提供的每股净资产数据对股价有更好的解释能力,也有力的支持了新会计准则在真实性和可靠性的强调。
Taking the listed companies in Shanghai and Shenzhen stock markets from 2006 to 2007 as a sample, this paper examines the rationality of the limited use of the limited use of fair value measurement attributes from two aspects: the relevance and reliability of accounting information. The result of empirical analysis shows that the net assets per share information provided under the new accounting standards has a better ability to explain the share price and strongly supports the emphasis of the new accounting standards on authenticity and reliability.