我国会计准则与国际会计准则的有用性比较

　　表1　相对价值相关性检验结果
                                          深市                                                           沪市
                             A股市场                      B股市场                        A股市场                      11股市场
                      CAS             IAS           CAS           IAS              CAS           IAS              CAS            IAS
Panel A：报酬模型
    E/P              1.231***       0.546***      1.081***       0.482**          0.420**       0.442***        0.650***       0.615***

    △E/P            —0.413***     —0.191***    —0.464***     —0.212***        ——          ——            ——           ——
    SIZE             0.095**        0.098**       0.100***       0.102***         0.060***      0.062***        0.063***       0.064***
    Adj-R2           0.231          0.219         0.556          0.551            0.142         0.189           0.192          0.283
    F                7.68***        7.24***       28.81***       28.22***         5.84***       7.80***         7.96***        12.55***

    White-p          0.038**        0.054*        0.000***       0.000***         0.345         0.192           0.097*         0.007***
    D-W              2.02           2.00          2.03           2.01             1.92          1.99            1.77           1.87转贴于 酷文网-论文下载中心 http://www.coolwen.net


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