辽宁工程技术大学学报（社会科学版）Issue(3)：250-253,4.
公允价值下房地产上市公司盈余管理实证研究
Empirical study of earnings management of listed real estate companies based on fair value
摘要
Abstract
In view of feature selection and earnings management of asset measurement, an empirical research was done based on Jones model and self-built model to further verify the motivation and means of earnings management in listed real estate companies in light of fair value. Suggestions were made in establishing related criterion system of fair value as well as stable and efficient capital markets and strengthening the assurance of intermedi-aries. The results provide reference for the governance of listed companies.关键词
公允价值/盈余管理/琼斯模型/房地产上市公司/实证研究Key words
fair value/earnings management/Jones model/listed real estate company/em-pirical study分类
管理科学引用本文复制引用
王玉翠,贾秀彦..公允价值下房地产上市公司盈余管理实证研究[J].辽宁工程技术大学学报（社会科学版）,2013,(3):250-253,4.基金项目
国家社会科学基金资助项目 （）
