本文選題：上市銀行 + 公允價值層次��； 參考：《財政部財政科學(xué)研究所》2015年碩士論文

【摘要】：2014年1月26日,財政部發(fā)布《企業(yè)會計準則第39號——公允價值計量》,規(guī)范企業(yè)公允價值計量和披露,并自2014年7月1日起施行,本文以此為背景,對公允價值信息的價值相關(guān)性展開研究。公允價值在我國會計準則發(fā)展歷程中經(jīng)歷了“啟用——謹慎運用——推廣運用——規(guī)范運用”四個階段。伴隨這一發(fā)展歷程,公允價值信息披露內(nèi)容逐漸豐富,主動披露公允價值層次信息的上市公司數(shù)量日漸增多,按公允價值計量的資產(chǎn)和負債比率大幅提高�！豆蕛r值計量》準則要求企業(yè)應(yīng)當將公允價值計量所使用的輸入值劃分為三個層次,并首先使用第一層次輸入值,其次使用第二層次輸入值,最后使用第三層次輸入值。本文嘗試檢驗公允價值分層信息的價值相關(guān)性。文章以我國A股上市銀行為研究對象,利用修正的Song等(2010)的模型展開研究。同時,準則規(guī)定,當企業(yè)的相關(guān)資產(chǎn)或負債幾乎很少存在市場交易活動,導(dǎo)致相關(guān)可觀察輸入值無法取得或取得不切實可行的情況下,應(yīng)當使用第三層次輸入值,就此需進行公允價值層次轉(zhuǎn)換。本文嘗試檢驗公允價值層次轉(zhuǎn)換信息的價值相關(guān)性。文章以我國A股上市銀行為研究對象,驗證公允價值計量各層次間進行了轉(zhuǎn)換的公司,其各層次公允價值信息的價值相關(guān)性是否高于未進行公允價值計量各層次之間轉(zhuǎn)換的公司。研究表明,公允價值分層信息具有價值相關(guān)性,且第一、二、三層次公允價值計量資產(chǎn)的價值相關(guān)性逐層降低,但負債公允價值分層信息的價值相關(guān)性與預(yù)計有異,有待進一步研究。同時,研究表明,公允價值層次轉(zhuǎn)換信息具有價值相關(guān)性,且在第二層次公允價值計量的資產(chǎn)上有增量的價值相關(guān)性,但受制于進行層次轉(zhuǎn)換的樣本數(shù)量較少,其他各層次上的價值相關(guān)性情況有待進一步檢驗。
[Abstract]:On January 26, 2014, the Ministry of Finance issued the Accounting Standards for Enterprises No. 39-Fair value Measurement, which regulates the measurement and disclosure of fair value of enterprises, and comes into effect on July 1, 2014.Research on the value relevance of fair value information.Fair value has experienced four stages in the development of accounting standards in China.Along with this development process, the content of fair value information disclosure is gradually rich, and the number of listed companies that actively disclose fair value level information is increasing day by day.The ratio of assets and liabilities measured at fair value has greatly increased. The "Fair value Measurement" Standard requires enterprises to divide the input values used in fair value measurement into three levels, and first use the first level to input values,Second, use the second level input value, and finally use the third level input value.This paper tries to test the value correlation of fair value stratified information.In this paper, A-share listed banks in China are taken as the research object and the modified Song et al. 2010) model is used to carry out the research.At the same time, the guidelines stipulate that a third level of input should be used when there is little market trading activity in the relevant assets or liabilities of the enterprise, resulting in the inaccessibility or impracticability of the relevant observable input value.This requires a level of fair value conversion.This paper tries to test the value relevance of fair value hierarchy information.This paper takes the A-share listed banks as the research object, and verifies the companies whose fair value has been transformed between different levels.Whether the value relevance of fair value information at each level is higher than that of the company that does not transfer the fair value measurement between the different levels.The research shows that fair value stratified information has value relevance, and the value relevance of fair value measurement assets of the first, second and third levels is reduced layer by layer, but the value correlation of liability fair value stratification information is different from that of expected fair value information.Further study is needed.At the same time, the research shows that fair value hierarchical conversion information has value relevance, and there is incremental value correlation in the assets measured at the second level fair value, but the number of samples which are restricted by hierarchical transformation is relatively small.The value correlation at other levels needs to be further tested.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F233

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本文編號：1752596