公允价值应用与盈余反应系数的相关性研究-会计学专业论文.docx

ABSTRACT The highlight of new accounting standards is the intr肌iuction of fair va1ue. Meanwhile the capi时 market su昭ed overin 出ep踊t 由ree y侃rs，也ese impaωsall have effects on the qua1ity of 部counting information. Under 也e condition of preva1ence of earnings management behavior in 也e market environmen t，也ere are lots of measure standards of quality of accounting information. 白le most comprehensive and representative way shall be the earnings response coefficients. e Therefore，由eo时ect of 伽is paper is to find out the relationship between fair value and the eamings response coefficients. This paper takes lis能dco甲orate on finance，real estate，and manufacturing 翻出e 、、 research samples，ωcompare the significanωof the data model while consider the impact of fair value wi也 not consider the impact of fair value. In order to obtain the results of relationships between fair value and earnings response coefficient in different industries. Meanwhile，select all lisωd companies whose sound value flexible loss and profit are not zero 础 study samples，then divides tho僻 samples into different areas according to different rations of fair values divides the operating profit. We use mathematical models ωp α沼ss 曲。也.ta 10 reach the relevance of fair value and earnings response coefficients on different are槌.咀le main Data prω essing method used in 伽is paper is linear regression methods，there is also includes the ana1ysis of data description results. Compare 由e samples of same indus伎y in different years，or compare 阳data of samples of different industries in 伽 same year data， so 部 10 find out the ωnclusions. 怕由 study showed 由at the relationship between fair value and earnings response coefficients is different in di旺erent industries. Negatively related in the financial industry and manufacturing industry，while in real estate industry 伽.e correlation is not strong. In the region of ratios of fair v，刷刷and operating profit n创r zero in alllisted companies ，the s