| 公允价值计量对盈余管理的影响 |
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| 引用本文： | 杨石宝,葛菁. 公允价值计量对盈余管理的影响[J]. 经济研究导刊, 2014, 0(20): 235-236 |
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| 作者姓名： | 杨石宝 葛菁 |
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| 作者单位： | 成都理工大学工程技术学院,四川乐山641000 |
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| 摘 要： | 公允价值仅仅是为了提高会计信息质量相关性而引入的一个计量属性,公允价值计量与盈余管理之间并无必然联系。但是,由于现阶段我国资本市场发展还不完善以及公允价值理论本身在运行中的一些缺陷,公允价值的引入很可能会成为上市公司进行盈余管理的工具。
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| 关 键 词： | 公允价值 盈余管理 影响 |
The impact of the fair value measurement on the Earnings Management |
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| YANG Shi-bao,GE Jing. The impact of the fair value measurement on the Earnings Management[J]. Economic Research Guide, 2014, 0(20): 235-236 |
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| Authors: | YANG Shi-bao GE Jing |
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| Affiliation: | (Engineering and Technology College, Chengdu University of science and Technology, Leshan 641000, China) |
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| Abstract: | Fair value is only a measurement attribute in order to improve the quality of accounting information and the correlation, between the fair value and earnings management is not necessarily linked.However, at this stage because of China＇s capital market development is not perfect and the fair value of the theory itself in the operation of some defects, the introduction of fair value is likely to become a listing Corporation to conduct earnings management tool. |
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| Keywords: | fair value earnings management influence |
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