利潤表中的投資性房地產(chǎn)在公允價(jià)值模式下的變化：來自于香港的證據(jù)外文翻譯-文庫吧在線文庫
【正文】 究了兩種可供選擇的會計(jì)處理的相對價(jià)值的相關(guān)性。因?yàn)闆]有程序錯誤或非凡的事件被確認(rèn) , 92 家公司所有的所收集到的數(shù)據(jù)都為后續(xù)分析所保留。這可能是由 于2020 年和 2020 年香港的強(qiáng)大經(jīng)濟(jì)。 較高收入波動的跡象在表 3 中是可利用的，顯示了在 香港會計(jì)準(zhǔn)則第 40 號（ 2020）應(yīng)用的 前后的相比于收益波動的配對樣本的結(jié)果。Barthetal（ 1990）和 Barth（ 1994）也發(fā)現(xiàn)了類似的證券的市場價(jià)格收益和損失負(fù)系數(shù)并把其作為市場的證據(jù)來解釋。較短的事件研究的結(jié)果提供了一些證據(jù) ,表明香港會計(jì)準(zhǔn)則第 40 號（ 2020）需要的 損益表中的投資性房地產(chǎn)公允價(jià)值變動的表述是包含更多的信息給投資者。結(jié)果表明了相對于總資產(chǎn)的投資性房地產(chǎn)的比例的顯著增加 ,即從 會計(jì)實(shí)務(wù)準(zhǔn)則 13 號（ 2020）應(yīng)用時(shí)的 上升到 香港會計(jì)準(zhǔn)則第 40 號（ 2020）應(yīng)用時(shí)的 。大多數(shù)公司采用 3 月 31 日或 12月 31 日會計(jì)年度為結(jié)束時(shí)間，并在 2020 年或 2020 年第一次采用會計(jì)準(zhǔn)則第 40 號（ 2020）。更多的研究應(yīng)該進(jìn)行實(shí)證 ， 檢驗(yàn)是否具有相關(guān)性和可靠性 ， 工程實(shí)施后提高公允價(jià)值標(biāo)準(zhǔn) (例如金融工具 IAS 39)和擴(kuò)展到非財(cái)務(wù)資產(chǎn)公允價(jià)值 (如下。史隆 (1999)評論 ,雖然這個(gè)關(guān)聯(lián)性提供證據(jù)表明，投資人發(fā)現(xiàn)公允價(jià)值估計(jì)相關(guān)關(guān)于可靠性是間接推論和有限的事實(shí) ,股票價(jià)格的反映了許多其他的因素公允價(jià)值評估。與其使用銀行數(shù)據(jù) ,他們以封閉式基金為樣本，在封閉式基金中通常包含投資證券，還 包括了與其他資產(chǎn)和負(fù)債微不足道幾乎所有的資產(chǎn) 。(2)昂貴的信息 ,特別是小的公司 。 and (3) the recognition of profits based on fair values, which mean that unrealised profits or losses from cha nges in fair value are recognised, and result in greater volatility and unpredictability. This study focuses on the third issue, the presentation of changes in fair value of investment properties, in the ine statement versus the revaluation reserve. Empirical studies assessing the relevance and reliability of fair value accounting versus historical costbased accounting focus on financial instruments, and the results from these studies are generally mixed. Barth (1994) finds that, for a sample of US banks with data from 1971–1990, disclosed fair value estimates of investment securities provide significant incremental explanatory power for bank share prices beyond that provided by historic costs. Fair value gains and losses of investment securities (constructed from two annually disclosed fair value estimates) are, however, found to have no significant incremental explanatory power for annual returns (changes in share price), due to the increased measurement errors (Barth, 1994). Similar results are obtained in Barth et al. (1995), Barth et al. (1996), Eccher et al. (1996) and Nelson (1996), all using bank data. Results from Carroll et al. (2020) differ。 instead of using bank data, they sample closedend mutual funds which typically have investment securities (reported at fair values) prising virtually all their assets and with negligible liabilities and other assets. This is an advantage because the potential problem introduced by measuring some assets and liabilities at fair value but others at historical cost, is eliminated. Significant association between share prices and the fair value of investment securities, as well as between share returns and fair value securities gains and losses are found. To examine whether differences in the reliability of the fair value of investment securities affect investors’ 3 assessments of the usefulness of the information, Carroll et al. (2020) examine the association between share prices and fair values across different fund types and find that in all cases, including those traded in thin markets, there is a significant association between the share prices and fair values. In contrast, Danbolt and Rees (2020), using UK data, report no support for full fair value accounting. While fair value ine is considerably more valuerelevant than historic cost ine, the higher relevance disappears in the presence of changes in fair value accounting balance sheet values. Danbolt and Rees (2020) interpret their results as evidence of the absence of an obvious advantage from adopting fair value ine accounting if fair value balance sheet values are available to the user. Valuer
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