A Research Of Relatedness Between The Fair Value Measurement And Stock Price In Shanghai Pudong Development Bank

Fair value measurement in our country experienced the first use,and then abandoned,reuse the development process.As accounting standards committees around the world gradually incorporate the fair value measurement system into accounting standards,our country also follows the trend of accounting theory development and promulgated new accounting standards in 2006.More than half of the new accounting standards involve the measurement of fair value.Fair value measurement has become a very discussion of accounting theory of a subject.The relationship between the accounting attribute under the fair value measurement and the stock price of the listed company also needs to be explored.As the main carrier of accounting information,the extent to which the financial statements are affected by the fair value measurement is very important.In this paper,the fair value theory,financial statements analysis theory and accounting information disclosure theory were studied,and the Shanghai Pudong Development Bank as a case study,the theoretical analysis applied to the case,the use of normative research to explore the fair value of the Impact of Accounting Information on Shanghai Pudong Development Bank Stock Price.Fair value measurement of Shanghai Pudong Development Bank's balance sheet and income statement greater impact on the cash flow statement does not have much impact.Then,this paper mainly studies the two accounting attributes of the net financial assets per share in the balance sheet and the changes in the fair value in the income statement,and makes statistical regression analysis on the correlation between the stock price and Shanghai Pudong Development Bank.Regression analysis Taking Shanghai Pudong Development Bank's data from 2010 to 2016 as the research sample and Shanghai Pudong Development Bank's stock price as the response variable,the P & L's net financial assets per share and changes in fair value per share for the previous fiscal year are interpreted variables.The regression results show that there is a strong correlation between the two,that is,the application of fair value measurement attributes improves the value relevance of accounting information.