石家庄经济学院学报2012，Vol.35Issue(6)：64-67,4.
债务重组对上市公司盈利的影响、特征和规律——公允价值计量模式下会计政策选择对上市公司的影响
The Characteristics and Rule of Debt Restructuring and Its Influence to the Earning of Listed Companies:The Impact of Accounting Policy Choice on Listed Companies under the Fair Value Measurement Model
摘要
Abstract
Under the current system of accounting standards,the financial statements of listed companies which has debt restructuring in China 2007-2010 are used to study the impact of accounting policy choice,characteristics and laws on the quality of earnings of listed companies in the fair value measurement model.The research shows that the listed companies who implement the debt restructuring have a significant impact on their earnings;disclosure of the content of the debt restructuring transactions is gradually improved,but still not up to standard;the fair value of debt restructuring assets' reliability needs to be further improved;adjustment of profits in debt restructuring has changed,but the adjustment still exists and can not be ignored.This paper is devoted to enlighten the accounting policy choice and healthy development of listed companies,and take reference to the improvement of accounting standards and China's capital market regulatory system.关键词
会计准则/上市公司/会计政策/公允价值/债务重组Key words
accounting standards/listed company/accounting policies/fair value/debt restructuring分类
管理科学引用本文复制引用
翟胜宝..债务重组对上市公司盈利的影响、特征和规律——公允价值计量模式下会计政策选择对上市公司的影响[J].石家庄经济学院学报,2012,35(6):64-67,4.基金项目
教育部人文社会科学研究一般项目“公允价值计量模式下上市公司会计政策选择研究” （）
