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The Influence on Fair Value and Profit of Listed Company

Author: YuChao
Tutor: YueQin
School: Dalian University of Technology
Course: Business management
Keywords: fair value total profit correlation coefficient listed company
CLC: F275
Type: Master's thesis
Year: 2011
Downloads: 11
Quote: 0
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Abstract


Nearly years,fair value has been one of the recent focus and difficulty in internationalaccounting field. The Ministry of new accounting criterion issue on February15,2006,andtake the lead in implementing within the range of listed company since January1,2007. Agreat light spot of new accounting criterion introduction fair value measurement basis to agreat extent,it greatly influence the accounting criterion system in China. In the newaccounting criterion issue,fair value are mainly used in financial instruments,investmentproperty,debt restructuring and so on.There is an impact on the profits of public company. In theory,the dissertation researchon the general and related theories of fair value and makes it rich and perfect. In researchingon general theories,the dissertation analyse the concepts about fair value,the determine of it.Further more,the dissertation analyse deeply the relation between fair value and the basicassumptions of accounting,the quality of accounting information. This paper summarized bystatistical and empirical analysis through he selector of290samples from some publiccompanies. Study the impact on listed companies from the perspective of fair value. At thebeginning,we analyse equity reconciliation. Then analysing the relationship between netincome and total profit with Excel,observing the impact of profit.290data will be dividedinto the financial sector and non-financial sector through empirical analysis. The correlationcoefficient r.The results:The correlation coefficient of change of fair value income and totalprofit are positive correlation;The correlation coefficient of change of fair value loss and totalprofit are negative correlation;The correlation coefficient of change of fair value income andtotal profit are weak positive correlation;The correlation coefficient of change of fair valueincome and total profit are weak negative correlation, The result is that change of fair valuehave a negative or positive correlation with total profit,but there is not dramatic change. Theimpact of the financial sector is more greater than non-financial sector from the analysis.Investors and decision makers should pay more attention to the quality of accounting information,the only way to make accurate judgments and decision from the perspective offmarket. Lastly,it makes recommendations that develop accounting system in China.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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