{"title":"公允价值变动、控制权与现金流量权分离与盈余波动的实证研究","authors":"Chen Meng, Fusheng Wang","doi":"10.1109/ICMSE.2018.8745282","DOIUrl":null,"url":null,"abstract":"Since the introduction of fair value, its application and economic consequences have become the focus of research. This paper investigates whether fair value changes have an impact on earnings volatility over 2009-2016 periods. The results find that fair value changes does have a significant positive effect on earnings volatility, in addition, the separation of the control right and cash flow right plays a positive regulatory role in state owned companies, but disaffinity results are found when considering the nonstate-owned companies.","PeriodicalId":6847,"journal":{"name":"2018 International Conference on Management Science and Engineering (ICMSE)","volume":"13 1","pages":"268-274"},"PeriodicalIF":0.0000,"publicationDate":"2018-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"An Empirical Study on Changes in Fair Value, Separation of Control Right and Cash flow Right and Earnings Volatility\",\"authors\":\"Chen Meng, Fusheng Wang\",\"doi\":\"10.1109/ICMSE.2018.8745282\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Since the introduction of fair value, its application and economic consequences have become the focus of research. This paper investigates whether fair value changes have an impact on earnings volatility over 2009-2016 periods. The results find that fair value changes does have a significant positive effect on earnings volatility, in addition, the separation of the control right and cash flow right plays a positive regulatory role in state owned companies, but disaffinity results are found when considering the nonstate-owned companies.\",\"PeriodicalId\":6847,\"journal\":{\"name\":\"2018 International Conference on Management Science and Engineering (ICMSE)\",\"volume\":\"13 1\",\"pages\":\"268-274\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-08-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"2018 International Conference on Management Science and Engineering (ICMSE)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1109/ICMSE.2018.8745282\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"2018 International Conference on Management Science and Engineering (ICMSE)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/ICMSE.2018.8745282","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
An Empirical Study on Changes in Fair Value, Separation of Control Right and Cash flow Right and Earnings Volatility
Since the introduction of fair value, its application and economic consequences have become the focus of research. This paper investigates whether fair value changes have an impact on earnings volatility over 2009-2016 periods. The results find that fair value changes does have a significant positive effect on earnings volatility, in addition, the separation of the control right and cash flow right plays a positive regulatory role in state owned companies, but disaffinity results are found when considering the nonstate-owned companies.
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