评估会计信息的质量从信息与决策者的相关性的角度评估会计信息的质量从信息对决策者的价值相关性的角度评估会计信息的质量

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.04202310

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引用次数: 0

摘要

会计信息的价值相关性是会计信息质量的基本特征之一。这一特性对用户，特别是对股票市场的投资者有很多意义。当信息是相关的，投资者可以利用它来做出自己的决定，在长期和短期的最优投资组合。价值关联研究是在有用信息和不对称信息的理论取向的基础上进行的。综观以往对相关性影响因素的研究，结果参差不齐，这就引出了会计信息价值相关性的诸多不同研究方向。Từkhoa:见到thich hợp包曹大chinh、丁字裤锡hữu我,Cac本留置权,丁字裤锡bấT可以xứngKeywords:价值相关性,IFRS,有用的信息,利益相关者,不对称informationJEL分类:M40 M49、M41

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ĐÁNH GIÁ CHẤT LƯỢNG THÔNG TIN KẾ TOÁN TRÊN KHÍA CẠNH SỰ PHÙ HỢP CỦA THÔNG TIN VỚI NGƯỜI RA QUYẾT ĐỊNH ASSESS THE QUALITY OF ACCOUNTING INFORMATION IN TERMS OF THE VALUE RELEVANCE OF INFORMATION TO DECISION MAKERS

The value relevance of accounting information is one of the fundamental characteristics of the quality of accounting information. This feature has many meanings for users, especially for investors in the stock market. When information is relevant, investors can use it to make their own decisions in both long term and short term with optimal portfolio. Research on value relevance is carried out on the basis of the theoretical orientation of usefulness information and asymmetric information. An overview of the past researches on factors affecting relevance shows mixed results, this draws many different research directions about value relevance of accounting information. Từ khóa: Tính thích hợp, báo cáo tài chính, Thông tin hữu ích, Các bên liên quan, thông tin bất cân xứng Keywords: Value relevance, IFRS, Usefulness of information, stakeholders, asymmetric information JEL Classification: M40, M49, M41

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.