财经理论与实践2018，Vol.39Issue(3)：68-75,8.
关系交易、内部控制质量与公允价值的选用——基于投资性房地产视角的实证研究
Relationship-specific Transaction, Internal Control Quality and the Selection of Fair Value——An Empirical Study Based on the Perspective of Investment Real Estate
摘要
Abstract
Taking the Shanghai and Shenzhen A shares listed real estate companies 2009-2016 shares as the research sample,we first investigate the relationship-specific transactions,internal control and their interaction whether and how to affect the selection of fair value from the basic theory of asset specificity.The empirical results show that corporations with larger proportion of relationship-specific transactions will have a higher motivation to use the fair value in the follow-up measurement of investment real properties,but such motivation will be restricted to a certain extent by high internal control quality.Our research suggests that the supply/customer relation-ship transactions play an important role in the choice of accounting policies,and a sound and ef-fective internal control can balance the advantages and disadvantages,control the risk on account-ing choice behavior.关键词
关系交易/内部控制/公允价值/投资性房地产Key words
relationship-specific transaction/internal control/fair value/investment real properties引用本文复制引用
林钟高,金迪..关系交易、内部控制质量与公允价值的选用——基于投资性房地产视角的实证研究[J].财经理论与实践,2018,39(3):68-75,8.基金项目
国家自然科学基金(71572002、71272220) （71572002、71272220）
