- Volume 12 Issue 9
DOI QR Code
Analysis of the Value Relevance on International Financial Reporting Standards Fair Value in China
중국의 국제기업회계기준 공정가치의 가치 관련성 분석
- Kim, Dong-Il (Dept. of Business Administration, Pusan National University)
- 김동일 (부산대학교 경영학과)
- Received : 2014.05.16
- Accepted : 2014.09.20
- Published : 2014.09.28
This study is analyzed using the Shanghai stock market and Shenzhen stock market data in order to analyze the usefulness of accounting information to appear from the introduction of international accounting standards in China. Summarized the relevant previous researches for objective study approach, studied the hypothesis based on the empirical analysis and set a hypothesis as adjusting the stuffs to fix in this research model. In this study, Analyzed the hypothesis to input of detailed variables for analyzing the value relevance between periods before fair value and after fair value. Also, in this hypothesis study, analyzed and estimated to affect the quality of information the acceptant period when compare with acceptant periods and before periods of fair value. These results suggested that impact the net asset value per share and earnings per share of the company because the value of the relationship had statistically significant at the level of relevance. Therefore, in the future studies about fair value assessment, will be expected that usefulness of the enterprise value evaluation method enable to discuss it such as critical sucess factors.
IFRS;Fair Value;Value Relevance;China
Supported by : 부산대학교
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