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.
不当地编制损益表以取悦投资者及提高股价。
The practice of inappropriately misconstruing income statements for the purpose of pleasing investors and inflating stock prices.
不当地编制损益表以取悦投资者及提高股价。
The practice of inappropriately misconstruing income statements for the purpose of pleasing investors and inflating stock prices.
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