公允价值调整及持有利得（损失）缺乏很强的价值相关性的原因在于，公允价值存在计量误差，而投资者也看穿了这一计量误差。
The possible reason for the lack of strong value-relevance of fair value disclosures lies in the errors of fair value estimation and investors ' awareness of the measurement errors .
持有利得