对会计信息价值相关性的影响如何？
影响盈余价值相关性的因素是多方面的。
There are many factors that will affect the earnings'value relevance.
新会计准则提高了会计信息价值相关性吗？
Is the Value Relevance of Accounting Information Improved under the New Accounting Standards?
这种能力越强，会计盈余的价值相关性也就越强。
This ability is more strong, the earnings 'value relevance more strong.
因此本文针对会计信息的有用性即价值相关性进行了深入研究。
This paper is therefore the usefulness of accounting information that is related to the value of in-depth study.
价值相关性是描述评价指标与权益市场价值存在的预期关联关系。
Value relevance describe the expectative relationship between evaluate indexes and market value of equity.
关联交易度与盈余价值相关性之间呈现先上升后下降的倒u型关系。
There is a significant "inverse u" relation between related-party transactions and earnings' value relevance.
其次，本文述评了无形资产会计规则和无形资产价值相关性研究文献。
Secondly, the study surveys and synthesizes much of research, focusing on the accounting regulation of intangibles and the value relevance of intangibles.
无形资产对信息技术业而言，其价值相关性程度较之其他产业更强一些。
For the information technology, the value relevance of the intangible asset is much stronger than other industry.
基于决策有用观下高质量的会计信息披露质量能提高会计信息的价值相关性。
Based on decision-making serviceability high quality accounting information can improve its value relevance.
检验在不同经济环境下，金融资产公允价值变动额与股票价值的价值相关性。
Inspect the relevance between fair value variation of financial assets and the stock value.
该文探讨基本信息的价值相关性，尤其是在不同盈余质量下的价值增量相关性。
This paper conducts an empirical research on the value-relevance of fundamental information, especially on the different levels of earnings permanence measured by the earning-to-price ratio.
本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。
This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute of earnings.
针对目前存在的问题，进一步提高上市公司会计信息价值相关性应着重解决准则执行中的问题。
According to current problems, further promotion of accounting information value relevance of listed companies should emphatically solve the problems in the implementation of new accounting standards.
研究结果表明，EVA指标较传统指标具有更好的价值相关性，EVA指标拥有巨大的应用潜力。
Results shows:EVA is more valuable to the traditional indexes and EVA index has good application potential.
单变量检验结果表明，净资产收益率与股价超额收益具有显著的正价值相关性，审计意见类型则弱之；
Single-variable test shows that excess earning of stock price has a high positive correlation with return ratio on net assets, but a weak correlation with audit opinion type.
准则制定者的初衷是通过引入公允价值增强会计信息的价值相关性，有利于投资者做出合理的经济决策。
The accounting Standard was laid down to enhance the value relevance of accounting information by the introduction of Fair value so that the investors make reasonable economic decisions.
在会计准则实施的第一年价值相关性明显提高，但是在第二年又出现了价值相关性的降低，持续性得不到保证。
The value correlation rose very quickly when the accounting standard carried out, but dropped in the next year, the persistence is very weak.
相对于净利润，综合收益总额信息并不具有更高的价值相关性，但是分项列报其他综合收益各项目具有最高的解释力度。
Compared to net income, the aggregate comprehensive income information is not more value-relevant, but disaggregating other comprehensive income into several items has the biggest explaining power.
新会计准则颁布后，每股净资产的价值相关性稍有提高，主要是由于新会计准则逐渐从“收入费用观”转向“资产负债观”。
After the accounting standard proclaimed, the net assets per share increased a little, because the concept of the accounting standard varies from"revenue-expense view"to"asset-liability view".
其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。
The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.
本文利用会计盈余价值相关性的回报模型，试图从投资者这一较新的角度切入，以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。
Using the return model of value-relevance of accounting income, we try to investigate and find the relationship between auditor size and the perception of auditor quality by the investors in China.
更为重要的是，以业务为中心的SOA解决方案设计可确保 SOA 与组织的相关性及其对组织的价值。
More importantly, the design of SOA solutions with a business focus ensures the relevancy and the value of SOA to the organization.
能够评估这些信息，从琐碎中排序具有潜在价值的信息，分析其相关性和意义，并且将其与其他信息联系起来是非常重要的。
Being able to evaluate that information, sort the potentially valuable from the trivial, analyze its relevance and meaning, and relate it to other information is crucial - and woefully under-taught.
因为相关性很重要，所以要对它保持最大的关注度，相关网站有最大的价值。
If relevance is important, the most highly regarded, relevant sites are best of all.
单位面积服务价值的大小与生态系统的类型有着高度的相关性。
There are high correlation between service value of per unit and type of ecosystem.
相关性是管理会计的核心。如果信息不相关，那它就没有价值。
Relevance is at the heart of management accounting; if information is not relevant to some need, it has no value.
相关性是管理会计的核心。如果信息不相关，那它就没有价值。
Relevance is at the heart of management accounting; if information is not relevant to some need, it has no value.
应用推荐