...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Accounting and Finance Research >Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information
【24h】

Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information

机译：公允价值对会计信息质量特征和决策效用的影响

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Expanding the application of fair value is a key initiative of the International Financial Reporting Standards. Previous standards have interpreted the concept of fair value (e.g., IFRS 13, IFRS 9); however, the application of fair value-related measures remains largely up to the discretion and professional judgment of individual accountants. The conceptual frameworks proposed by the International Accounting Standards Board and Financial Accounting Standards Board specifically outline the relationships among the qualitative characteristics of accounting information. In this study, we explore the issue of fair value in a variety of situations to identify potential relationships among relevance, representational faithfulness and decision usefulness. We also investigate whether relevance and representational faithfulness are mutually inclusive or exclusive. Our objective is to elucidate the relationship between fair value information and user decisions. ?We obtain responses from 257 students enrolled in Master’s-level accounting department programs at eight Taiwanese universities to determine the fair value of available-for-sale financial instruments. We adopt a 2×2 mixed design in conjunction with ANOVA and SEM to analyze the relationships among the qualitative characteristics of accounting information. Our findings demonstrate that representational faithfulness influences assessments pertaining to representational faithfulness, relevance, and decision usefulness, whereas relevance influences only assessments pertaining to relevance and decision usefulness. Additionally, representational faithfulness and relevance both are significantly correlated with the usefulness of decisions .The results are particularly meaningful because the method use to evaluate fair value indeed influences how the users of financial statements perceive the qualitative characteristics of fair value information (relevance and representational faithfulness).
机译：扩大公允价值的适用范围是《国际财务报告准则》的一项重要举措。先前的标准已经解释了公允价值的概念（例如，IFRS 13，IFRS 9）;然而，采用公允价值相关的措施仍在很大程度上取决于个别会计师的酌处权和专业判断。国际会计准则理事会和财务会计准则理事会提出的概念框架特别概述了会计信息的定性特征之间的关系。在这项研究中，我们探讨了在各种情况下的公允价值问题，以确定相关性，代表忠诚度和决策效用之间的潜在关系。我们还研究了相关性和代表性的忠诚度是相互包含还是排斥。我们的目标是阐明公允价值信息与用户决策之间的关系。我们从八所台湾大学的硕士会计学系课程中招收的257名学生的答复中，确定了可供出售的金融工具的公允价值。我们结合ANOVA和SEM采用2×2混合设计来分析会计信息质量特征之间的关系。我们的发现表明，代表忠诚影响与代表忠诚，相关性和决策有用性相关的评估，而相关性仅影响与相关性和决策有用性相关的评估。此外，代表性忠实性和相关性都与决策的有效性显着相关。结果特别有意义，因为用于评估公允价值的方法确实影响财务报表用户如何看待公允价值信息的质量特征（相关性和代表性忠实性） ）。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号