公允价值变动对公司业绩和股价波动影响研究——兼论金融危机的传染的中期报告.docx

公允价值变动对公司业绩和股价波动影响研究——兼论金融危机的传染的中期报告 摘要： 本研究通过分析公允价值变动对于公司业绩和股价波动的影响，以及金融危机的传染效应对于公允价值变动的影响，得出以下结论：公允价值变动会对公司业绩和股价产生显著影响，尤其是对于金融行业和房地产行业；金融危机的传染效应会放大公允价值变动的影响，加速股价下跌的过程。因此，公司应该加强对公允价值变动的监测和管理，及早制定反应措施，以应对金融危机的风险。 关键词： 公允价值变动；公司业绩；股价波动；传染效应；金融危机 Abstract: This study analyzes the impact of fair value changes on company performance and stock price fluctuations, as well as the impact of the contagion effect of the financial crisis on fair value changes, and draws the following conclusions: Fair value changes will have significant impacts on company performance and stock prices, especially true for the financial and real estate industries; The contagion effect of the financial crisis amplifies the impact of fair value changes and accelerates the process of falling stock prices. Thus, companies should strengthen monitoring and management of fair value changes, and formulate response measures in a timely manner to effectively address the risks of financial crises. Keywords: fair value changes; company performance; stock price fluctuations; contagion effects; financial crisis.