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.
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。
Chapter 4 focus on the value relevance of earnings quality.
第四章重点研究盈余质量的价值相关性问题。
There is a significant "inverse u" relation between related-party transactions and earnings' value relevance.
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。
On the basis of the value relevance of mandatory disclosure, this paper aims to examine the moderation of mandatory disclosure in Chinese stock market.
本文旨在从强制性信息披露的价值关联性出发，探究我国上市公司强制性信息披露的适度性。
For the information technology, the value relevance of the intangible asset is much stronger than other industry.
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。
Secondly, the study surveys and synthesizes much of research, focusing on the accounting regulation of intangibles and the value relevance of intangibles.
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。
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.
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。
Is the Value Relevance of Accounting Information Improved under the New Accounting Standards?
新会计准则提高了会计信息价值相关性吗？
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.
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.
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。
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