| 会计准则价值相关性研究综述 |
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| 引用本文： | 陈果. 会计准则价值相关性研究综述[J]. 邵阳学院学报(社会科学版), 2011, 10(6): 47-50 |
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| 作者姓名： | 陈果 |
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| 作者单位： | 湖南第一师范学院经济管理系,湖南长沙,410000 |
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| 基金项目： | 芬兰赫尔辛基尼罗·荷达瑞组织(2011年5月)资助项目“中国新会计准则与国际会计准则价值相关性比较” |
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| 摘 要： | 20世纪后期以来,国际学术界注重国际会计准则与本土会计准则披露的会计信息相关性的比较研究,关于会计准则相对价值相关性和增量价值相关性的研究,有利于各国会计制度的完善和外商投资策略的调整。
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| 关 键 词： | 会计准则 相对价值相关性 增量价值相关性 |
Review on Accounting Standards of Value Relevance |
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| CHEN Guo. Review on Accounting Standards of Value Relevance[J]. Journal of Shaoyang University:Social Science, 2011, 10(6): 47-50 |
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| Authors: | CHEN Guo |
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| Affiliation: | CHEN Guo(Dept.of Economics and Business Administration,Hunan First Normal University,Changsha Hunan 410000) |
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| Abstract: | Comparison of value relevance of accounting information disclosed by international and local accounting standards has attracted international scholars since 1990s. Accounting standards of relative and incremental value relevance are beneficial for stipulation and improvement of accounting standards in various countries and strategic adjustment of foreign investors. |
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| Keywords: | accounting standards relative value relevance incremental value relevance |
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