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• W2350263208 abstract "By the price model,taking the non-financial companies in A share stock market as sample,the value relevance has been analyzed on the new items in the income statement under New Accounting Standards(NAS).It is found that the value relevence has increased significantly since the implement of NAS.Further investigations demonstrate that,Losses on Impairment of Assets has more value relevance than Gains from Changes in Fair Value has.Compared to the old Accounting Standards,the information quality of Losses on Impairment of Assets has been improved.Information increments of value relevance mainly come from other traditional items,not from Losses on Impairment of Assets.The item of Gains from Changes in Fair Value has not received a significant market reaction for investors comparatively." @default.
• W2350263208 created "2016-06-24" @default.
• W2350263208 creator A5059035085 @default.
• W2350263208 date "2012-01-01" @default.
• W2350263208 modified "2023-09-24" @default.
• W2350263208 title "Research on Value Relevance of Newly Formulated Items in Income Statements under New Accounting Standards——The Empirical Evidence from Chinese Non-financial A-share Listed Companies" @default.
• W2350263208 hasPublicationYear "2012" @default.
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