研究发现，公允价值变动损益对上市公司盈利波动的确具有显著影响，并且投资者会对公允价值变动损益带来的公司盈利额外波动要求风险溢价。
The results show that earnings became more volatile under fair value accounting, and investors require risk premium on the extra earnings volatility in which fair value accounting results.
金融工具的公允价值变动计入当期损益，不但增加了我国上市公司收益的波动性，整体而言对净利润影响也举足轻重；
The fair value of financial instruments included in current changes in the profit and loss, not only makes up the profits for listed companies but also has a decisive impact on the net profit;
金融工具的公允价值变动计入当期损益，不但增加了我国上市公司收益的波动性，整体而言对净利润影响也举足轻重；
The fair value of financial instruments included in current changes in the profit and loss, not only makes up the profits for listed companies but also has a decisive impact on the net profit;
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