公允价值的价值相关性研究-会计学专业论文.docxVIP

Cont Contents Contents HYPERLINK \l _bookmark0 Chinese Abstrct I HYPERLINK \l _bookmark1 Abstract II HYPERLINK \l _bookmark2 Chapter 1 Introduction 1 HYPERLINK \l _bookmark3 Backgroud 1 HYPERLINK \l _bookmark4 Significant 2 HYPERLINK \l _bookmark5 Framework 3 HYPERLINK \l _bookmark6 Innovation Spot 4 HYPERLINK \l _bookmark7 Concept Defined 5 HYPERLINK \l _bookmark8 Fair Value 5 HYPERLINK \l _bookmark9 Value Relevance 6 HYPERLINK \l _bookmark10 Chapter 2 Theoretical Analysis International And Domestic Literature HYPERLINK \l _bookmark10 Review 8 HYPERLINK \l _bookmark11 Theoretical Analysis 8 HYPERLINK \l _bookmark12 Efficient Market Hypothesis——Value relevance of the theoretical premise 8 HYPERLINK \l _bookmark13 Decision-usefulness view——The premise of the concept of fair value arising 9 HYPERLINK \l _bookmark14 Measurement Perspective——Using the fair value measurement attribute of the HYPERLINK \l _bookmark14 important theory 10 HYPERLINK \l _bookmark15 2.1.3Measurement Perspective——Using the fair value measurement attribute HYPERLINK \l _bookmark15 of the important theory 12 HYPERLINK \l _bookmark16 International Literature Review 12 HYPERLINK \l _bookmark17 Domestic Literature Review 16 HYPERLINK \l _bookmark18 Chapter 3 The Value Relevance Of fair Value Of Empirical Research 20 HYPERLINK \l _bookmark19 Assumptions 20 HYPERLINK \l _bookmark20 Research Design 21 HYPERLINK \l _bookmark21 Model Design 21 HYPERLINK \l _bookmark22 Variable Selection 24 HYPERLINK \l _bookmark23 Sample Selection And Statistical Analysis 26 HYPERLINK \l _bookmark24 Sample Selection 26 HYPERLINK \l _bookmark25 Statistical Analysis 27 HYPERLINK \l _bookmark26 Regression Analysis 31 HYPERLINK \l _bookmark27 The value of measurement model under different correlation analysis of test— HYPERLINK \l _bookmark27 Research Act Relative Links 31 HYPERLINK \l _bookmark28 The value of the fair value model correlation test——Research Increment Contact