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wo guo zhi zao ye shang shi gong si zong he shou yi de jia zhi xiang guan xing yan jiu ji yu qi ye hui ji zhun ze shi shi de jing yan zheng ju
Author(s): 
Pages: 89-96
Year: Issue:  21
Journal: Finance and Accounting Monthly

Keyword:  综合收益价值相关性企业会计准则;
Abstract: 本文以2007~2014年沪深A股制造业上市公司财务报表为样本数据,运用价格模型和收益模型对净利润、综合收益及其他综合收益的价值相关性进行了实证检验。研究发现:净利润具有价值相关性,并且净利润的价值相关性大于综合收益;其他综合收益的价值相关性不显著;分类列报其他综合收益能增强对股价的解释能力;在利润表中列报综合收益比在所有者权益变动表中进行列报对股票价格和股票回报的解释力更强;以"净利润+其他综合收益"的方式披露综合收益比单纯披露综合收益总额对股价的影响更大。
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