| 公允价值计量模式下的上市公司盈余管理研究——以投资性房地产企业为例 |
| |
| 引用本文： | 陈万龙,谢瑞峰.公允价值计量模式下的上市公司盈余管理研究——以投资性房地产企业为例[J].石家庄经济学院学报,2011,34(6):73-75. |
| |
| 作者姓名： | 陈万龙 谢瑞峰 |
| |
| 作者单位： | 北京信息科技大学经济管理学院,北京,100192 |
| |
| 基金项目： | 北京信息科技大学科研基地——制造业产业集群知识服务平台建设(PXM2011:014224-112678) |
| |
| 摘 要： | 在我国目前房价整体居高的情况下,公允价值在房地产准则中的引入引发了人们对管理者进行盈余管理的担忧。通过对上市房地产企业投资性房地产计量模式变更前后财务数据的分析发现,管理层确实存在利用公允价值进行盈余管理的嫌疑,并针对这一问题提出相应的建议。
|
| 关 键 词： | 投资性房地产 公允价值 盈余管理 |
The Earnings Management of Listed Companies under the Fair Value Measurement Model:Take Investment Real Estate Business as an Example |
| |
| CHEN Wan-long,XIE Rui-feng.The Earnings Management of Listed Companies under the Fair Value Measurement Model:Take Investment Real Estate Business as an Example[J].Journal of Shijiazhuang University of Economics,2011,34(6):73-75. |
| |
| Authors: | CHEN Wan-long XIE Rui-feng |
| |
| Institution: | (Beijing University of Information Science & Technology,Beijing 100192) |
| |
| Abstract: | China’s Ministry of Finance issued the "Accounting Standards No.3 for Enterprises-Investment Real Estate" in February 15,2006.It recognizes the investment real estate as a separate asset and introduces fair value into measurement for the first time.In the case of current high price in China,the introduction of fair value measurement in investment real estate causes the concerns about earnings management for managers.Based on the financial data analysis before and after investment real estate model changes in listed real estate companies,this paper finds that the managers are suspected for using fair value to manage the earnings.Authors give some recommendations accordingly for solving this problem. |
| |
| Keywords: | investment real estate fair value earnings management |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
