导　　师： 何文标

学科专业： 020205

授予学位： 硕士

作　　者： ;

机构地区： 汕头大学

摘　　要： 本文采用新制度经济学和博弈论的方法,在理论上分析了新会计准则的产生和作用。会计准则的出现是为了节约资本市场投资者的交易费用,我国新会计准则的实施必然会提高会计信息的价值相关性;实证的研究结果显示:在报酬模型中,不仅会计盈余和未预期盈余对股票报酬率提供了显著的解释力,而且依据新会计准则调整后的数据也对其提供了显著的增量解释力;价格模型的研究结果也非常相似:依据新准则调整后的会计信息也对股价提供了增量解释。所以我们的结论是,新会计准则的实施能够显著的提高会计信息的质量,从而提高投资者的决策有用性。 This thesis analyzes the origin and function of the new accounting standards, with new institutional economics and game theory methods. The purpose of accounting standards is to reduce the transaction cost for investors in capital market. The new implementation of accounting standards will improve the value relevance of the accounting information. The empirical result show that, in return model, not only the accounting earnings and unexpected earnings interpret the returns obviously, but also the financial data modified by according to the new accounting standard make an addition interpretation. Likewise, the result of price model resembles the research above: the accounting information adjusted also offer incremental interpretation to the stock price. Thus, our conclusion is that the new accounting standards could significantly improve the quality of accounting information and, therefore, help investors to make better decisions.

关 键 词： 新会计准则 价值相关性 交易费用

分 类 号： [F233]

领　　域： [经济管理] [经济管理]