会计价格

由于贷款方使用的投资模型会计入价格上涨因素，因此铜价上涨会使原本勉强盈利的矿业项目变得可行。

High prices should see marginally profitable mining projects become feasible , as the investment models used by lenders factor in price increases .

会计信息影响股票价格的简化模型的实证研究

Empirical Study on Simple Model about Accounting Information Impacting Stock Price

第三步，是进行会计指标与股票价格的回归分析，以截面数据建立不同时期的回归模型，试图找出影响股价的一般规律。

The third step is the regression analysis between accounting indexes and share prices .

我国上市公司会计信息与股票价格相关性研究

An Empirical Analysis on the Relevance of Accounting Information and Stock Price in the Chinese Stock Market

信息观是在有效市场假说的基础之上，研究财务会计信息与股票价格之间的关系；

On the basis of EMU , the information studies the relationship between financial information and prices of shares .

第二步，进行各种会计指标与股票价格之间的相关分析，分别从短期和长期时间段进行研究。

Secondly , the correlation analysis is made between various accounting indexes and share prices both in short term and long term .

从全部样本的回归模型来看，新准则实施后，会计信息与股票价格的相关性确有所提高，这也证实了新准则有助于提高会计信息价值相关性的假设。

All the samples from the regression model , the new guidelines after the implementation of accounting information and stock price to increase the relevance .

尚未有一种理论在人力资本价格形成领域占主导地位，也尚未形成一套完整的横跨经济、管理、会计等领域的价格形成理论体系。

There is no dominant theory in this field . The theory system has not shaped which absorbs the research product of economics , management and accounting .

当一个公司被并购时，会计准则要求并购价格首先分配给所并购的可确认资产的公允价值。

When a business is purchased , accounting principles require that the purchase price first be assigned to the fair value of the identifiable assets that are acquired .

如果会计盈余与股票价格有一定联系，则会计盈余信息的披露对决策有用，这一观点也被研究学者所认同。

If accounting earnings and stock prices have a certain link , the disclosure of accounting earnings information is useful for decision-making , this view has also been recognized by researchers .

而价值相关性体现了会计信息对股票价格或股票报酬率的解释能力，反映了投资者对会计信息的使用程度。

The value relevance reflects the interpreting ability of accounting information on stock prices or return on equity , and reflects the extent to which accounting information is used by investors .

研究会计信息对股票价格的影响，不仅有助于股票投资者根据会计信息预测股票价格，同时有助于完善会计信息披露制度。

Studying the impact of accounting information on stock price , not only helps the investors forecast the stock price on the basis of accounting information , but also helps to improve the disclosure institution of accounting information .

有效的企业报酬契约应该既能反映企业的当期业绩，又能与企业的长远发展相关，会计收益与股票价格的相结合便成为广为采用的管理层激励模式。

The effective enterprise compensation contracts can not only reflect enterprise 's current performance , but also correlate with long_term development of enterprises . Combination of accounting income and stock price becomes the common incentive modes adopted by enterprises .

会计信息与股票价格的相关性是资本市场会计研究的主要内容之一，它不仅开拓了会计学的研究领域，而且推动了会计研究方法的创新。

The relevance of accounting information associated with the stock price is one of the main content of the capital market researchs in Accounting , which not only openes up the field of accounting research , but promotes innovations in accounting research methods .

会计比率：货物的会计价格与市场价格的比率。

Accounting ratio : Ratio of accounting price to market price of a good .

会计人才市场机制是通过会计商品的价格、供求、竞争、管理等相互制约关系来实现的。

The mechanism of the market is realized through the price , supply and demand , competition and management , which condition each other .

此外，新会计准则引入公允价值计量增强了剩余收益与股票价格的相关性；（2）考察了不同行业上市公司的会计信息对股票价格的解释力度。

In addition , new accounting standards into the fair value measurement enhance the residual income and stock price correlation ; ( 2 ) examines the listed companies of different industries to the stock price of the accounting information explanation .

代理人的自利动机、会计程序与方法的可选择性以及会计收益与股票价格的增量相关性，决定代理人可通过操纵会计行为来满足自己的需要。

Because of the self_motivation of the agent , alternation of accounting procedure and accounting income being increment of stock price , it is determined that agent can meet his own need by manipulating accounting behaviors .

大量的经验证据表明会计信息向证券市场传递了新信息，会计信息对股票价格具有解释力并在股票定价中起了重要作用，会计信息是具有价值的。

The issue discussed in this paper is the value of accounting information and earnings lacking timeliness . Many prior studies have found that accounting information convey new information to stock markets , and play an important role in the valuation of stock price .

首先，提出研究假设，并建立研究模型，以上市公司年度报告中披露的二十个会计指标为自变量，以相应的股票收盘价为因变量，建立一个由会计信息和股票价格组成的线形方程。

Firstly , some hypothesis are made and a model is built to establish a linear equation consisting of accounting information and share prices , whose variables are the twenty accounting indexes disclosed in the annual report of listed companies , and whose dependents are the corresponding closing rate .