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文章以2008-2014年中国上市商业银行数据为样本,研究公允价值选择权的运用与盈余波动的关系,发现运用公允价值选择权整体上使盈余波动显著增加,违背了会计准则的制定初衷;仅运用于金融资产与同时运用于金融资产和负债的盈余波动增加没有显著差异。不同信息环境下公允价值选择权运用的盈余波动效应的进一步研究表明,信息披露质量较高的上市商业银行盈余波动显著增加,而信息披露质量较低的上市商业银行盈余波动增加并不显著;信息披露质量低,且同时对金融资产资产和负债运用公允价值选择权的银行表现为最低的盈余波动性。文章结论支持修订的CAS37,认为对CAS22与IFRS9持续趋同应相当谨慎。
Based on the data of China’s listed commercial banks from 2008 to 2014, the article studies the relationship between the use of fair value options and earnings fluctuations and finds that using the fair value option as a whole significantly increases the fluctuations of earnings, contrary to the original intention of accounting standards. There was no significant difference between the increase in the fluctuation of financial assets applied to the financial assets and liabilities. Further studies on the effect of earnings volatility under the application of fair value options under different information environments show that the earnings volatility of listed commercial banks with higher quality of information disclosure increased significantly while the earnings volatility of listed commercial banks with low quality of information disclosure increased not so much. Banks that have low disclosure quality and at the same time use fair value options on financial assets and liabilities represent the lowest earnings volatility. Article Conclusion Supports the revised CAS37, which considers that caution should be exercised over the continued convergence of CAS22 and IFRS9.