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Research on Relevance and Reliability of Accounting Information under the Fair Value

Author: ShouLi
Tutor: ZhaoLiSan
School: Hebei University
Course: Accounting
Keywords: Fair value Decision usefulness Value relevance Correlation Reliability
CLC: F233
Type: Master's thesis
Year: 2010
Downloads: 325
Quote: 0
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Abstract


The measurement attribute determines the choice of accounting information will meet the quality requirements, the ability to achieve the objectives of the accounting. With the large number of generated derivative financial instruments, measured in terms of historical cost limitations become increasingly apparent that the fair value measurement started paying more attention. In the fair value measurement attribute is the most scientific and rational, fair value pricing is widely used, the outbreak of the subprime crisis led to yet another Abolition of the debate about fair value measurement. In this paper the method of combining normative and empirical research, the valuation of fair value accounting information under reliability study, concluded that: the essence of which is the fair value of the market is expected to pricing, to achieve a correlation reliability coordination. Under the historical cost in accounting information does not reflect the company's future cash flow and its risk; measured at fair value under the accounting information, to reflect the company's future cash flow and its risk to be reflected according to the relevant requirements. Therefore, in theory, under the fair value valuation of accounting information to meet the the correlation reliability features. In this paper, the mathematical model of joint survey information reliability of fair value. Model as the dependent variable in the stock price per share fair value through profit or loss, net profit per share after the changes in fair values ??per share available-for-sale financial assets, changes in the fair value of the net and the net of the fair value of financial assets available for sale Net change in net assets per share as the independent variable, select the deep, the whole of the profits of the fair value of the information disclosed in the 2009 annual report of the Shanghai and Shenzhen A-share market for the overall sample, overall test of the model using multiple regression method, The correlation coefficient of the T-test. Concluded that the model in the whole linear relationship significant changes in fair values ??per share, net profit per share after the changes in fair values ??to explain the relationship variables and stock prices significantly per share available-for-sale financial assets Net changes in fair value and deducted Net changes in fair value of financial assets available for sale, net assets per share and stock price there is no significant correlation. In this paper, the relevance and reliability of fair value pricing, accounting information combined. The theory analysis concluded respond questioned whether fair value information reliability. The conclusions of the empirical tests further validate the relevance of the fair value of the value of information. Combination of theoretical analysis and empirical research conclusion, this study suggests that efforts to further improve information reliability of fair value from improved guidelines and environmental aspects. I hope the results of this research to the application of the fair value of role play a certain extent.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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