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本文以2010年至2012年的沪市A股上市公司为样本,对我国上市公司利润表两种收益计算方式下的金融资产分类情况进行了分析。通过实证研究本文发现,金融资产初始划分为可供出售金融资产时其所占两种金融资产的比例和会计稳健性负相关;现阶段综合收益的列报对会计稳健性并未起到良好的提升作用。研究还发现,交易性金融资产的公允价值变动收益的规模和会计稳健性负相关,而其公允价值变动损失的规模和会计稳健性正相关。
This article takes Shanghai A-share listed company from 2010 to 2012 as a sample, and analyzes the classification of financial assets under the two income calculation methods of income statement of the listed company in our country. Through empirical research, this paper finds that when the financial assets are initially classified as available-for-sale financial assets, their share of the two financial assets is negatively correlated with the accounting conservatism. At this stage, the presentation of the consolidated income does not play a good role in accounting conservatism Enhance the role. The study also found that the scale of fair value change of transactional financial assets is negatively correlated with the accounting conservatism, while the scale of the loss of fair value changes is positively correlated with the accounting conservatism.