Effect of Fair Value Measurement on Earnings Management of Chinese Real Estate Listed Companies
作者机构：School of FinanceQinghai UniversityQinghai 810016China
出 版 物：《Proceedings of Business and Economic Studies》 (商业经济研究（百图）)
年 卷 期：2021年第4卷第1期
页 面：59-62页
学科分类：0202[经济学-应用经济学] 02[经济学] 020205[经济学-产业经济学]
主 题：New accounting standards Fair value Earnings management Cost measurement Fair measurement
摘 要：since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic *** the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair *** describing the application of fair value under the new criteria to pave the way for the following *** back illustrates the impact of fair value on earnings management under the new *** the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.
维普期刊数据库