石家庄经济学院学报2011，Vol.34Issue(6)：73-75,3.
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
The Earnings Management of Listed Companies under the Fair Value Measurement Model：Take Investment Real Estate Business as an Example
摘要
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.关键词
投资性房地产/公允价值/盈余管理Key words
investment real estate/fair value/earnings management分类
管理科学引用本文复制引用
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):73-75,3.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 （）
