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has been cited by the following article:

• TITLE: The Role of Fair Value Accounting for Investment in Securities: Evidences from the Chinese Stock Exchanged Market

  AUTHORS: Li Jing, ParkSang Kyu

  KEYWORDS: Fair Value Accounting, Investment Securities, Role Relevance

  JOURNAL NAME: iBusiness, Vol.2 No.4, December 30, 2010

  ABSTRACT: The purpose of this study is to examine the relevance of fair value accounting measurement for investment in securities. We use three measurements for fair value: net asset based on fair value per share (FV), fair value adjusted amount per share (FVAD) and fair value adjusted investment gain and loss in earnings per share (HOLDG). Our sample is composed of Chinese listed companies from period 2006 to the end of 2008.the empirical result show that First, there are the relevance between stock price and fair value measured information. Second, the explanation power of fair value measures for stock price fluctuation in the listed companies, Third, There are distinct relativity between volatility of return of stock and fair value measured information.