Details

Autor(en) / Beteiligte

• Yin, Xiao Bo

Titel

Product market competition and the value relevance of fair value accounting: empirical evidence from china stock market

Ort / Verlag

ProQuest Dissertations & Theses

Erscheinungsjahr

2011

Quelle

ProQuest Dissertations & Theses A&I

Beschreibungen/Notizen

• Translation from original language as provided by authorOver the last decade, the fair value accounting has been a hot issue of the international accounting profession. In the U.S.GAAP and international accounting standards the fair value measurement has been widely used. In the international convergence of accounting standards our new system of accounting standards is also in the context of a certain range, and to some extent the introduction of the fair value. However ,the standard-setting bodies ,enterprises, social organizations and academic fair value for trade-offs are still controversial ,there is no conclusion .In this paper, "Product market competition, fair value and value relevance" is intended to improve the domestic accounting standards, to provide a theoretical basis and practical guidance of corporate accounting and financial practices. Using normative and empirical research method from aspects of theoretical discussion, empirical testing, and decision-making of product application, product mar