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Based on the Value Relevance of Fair Value Application Research

Author: WenYangHong
Tutor: LiYuMin
School: Shanxi University of Finance
Course: Accounting
Keywords: Fair value Changes in fair value gains and losses Measure Valuerelevance
CLC: F233
Type: Master's thesis
Year: 2014
Downloads: 3
Quote: 0
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Abstract


Forms with the development of social and economic environment, enterprises arechanging, accordingly, enterprise accounting goal has been transformed by the conceptof fiduciary duty for the trustee responsibility view and decision useful view, for theaccounting information quality requirements by focusing on reliability intoconsideration also relevance and reliability, which led to the birth and development offair value measurement attribute. In the theoretical circle, both foreign scholars anddomestic scholars, is generally believed that fair value accounting information more canreflect the real business activities, more decision relevance. Therefore been committedto the popularization and application of fair value in the world. An earlier abroad for theapplication of fair value, our country of incomplete due to the environment of marketeconomy, for the application of fair value is more cautious attitude, in the accountingstandards for enterprises in2006to the introduction of fair value measurement attribute,the criterion for the application of fair value measurement attributes laid a solidfoundation. And released in early2014, the accounting standards for enterprises no.39-fair value measurement of, and since July1,2014in all perform within the scope ofenterprise accounting standards. The guidelines on the content refinement of the fairvalue measurement issues, its release marks our country also has its own special for thefair value of the criterion, and implements the international convergence, for furtherpopularization and application of fair value basis laid a certain security.The rules of our country is constantly perfecting, thus it can be seen that theapplication of fair value determination. But the reality is not satisfactory applicationresults. Since2006, some listed companies to use fair value within a certain scope, butthe fact that the application of the fair value of listed companies is still in the minority.Our country market economy environment construction has made some progress, from2006to the introduction of fair value accounting standards will be able to see out, butstill not enough perfect, mature and complete market there is still a gap, because ourcountry at the same time in the fair value using the large amount of informationasymmetry, also deepened the questioning of the fair value for value relevanceinformation users. Because of these reasons, our country fair value of the applicationrange and still has certain gap.Based on this situation, we need to demonstrate whether fair value under the special background in China really has value relevance, whether can really improve the qualityof accounting information, and its application effect on the capital market in China willbe how to. In this paper, at the same time with the method of normative research andempirical research, combined with the application of fair value at home and abroad tostudy the value relevance of fair value, in this case from the perspective of theory andempirical.Shown in this paper, the definition of fair value and the value relevance comparisonand development from the theoretical point of view of fair value and the value relevanceof fair value relevance of the origin, also from different angles and levels in this paper,the fair value is how to influence the capital market information on the user’sdecision-making, thus it is concluded that fair value has a value from theoretical pointof view, on the other hand, this paper uses the price model and profit model ofcombining the way of our country from2006to2012a-share listed companies of therelevant data to carry on the empirical analysis, it is concluded that the fair valueaccounting information and the changes in fair value gains and losses is A conclusion ofvalue relevance, thus confirmed in our country to promote the practical significance ofthe use of fair value, added the experimental data for empirical research in China.Research conclusion of this paper can not only for theory and practice questionsprovide some data for fair value, enrich our country fair value accounting informationvalue relevance of empirical study, can also help a better understanding of fair valueaccounting information users information quality, provide empirical support for theapplication of fair value in our country.

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