Study on the Impact of Fair Value Measurement on Commercial Bank's Stock Price

Abstract

The commercial banks of listed companies in the financial sector are larger, their operating performance not only represent the level of managers, more representative of the overall economic situation in China and strong representative. Implemented in 2014, the 39th of accounting standards for business enterprises, since the new criteria of fair value measurement, there are still some problems in the financial markets, based on fair value reform's impact on commercial bank performance in China, and its impact on the commercial banks' stock price volatility, and gives recommendations.