Earnings Management and Fair Value Measurement Model -Research Based on the Statistics of Chinas Quoted Companies
With the application of the fair value measurement model in Chinas quoted companies, the measurement model of Chinas accounting has opened a new page. According to the new Accounting Standards, the profits and losses on the changes in fair value should be included in the income statement, which will have impact on companies profits to some extent. This thesis attempts to investigate the influence of this unrealized holding gains or losses on profits. Meanwhile, with the consideration of earnings management, this thesis uses empirical method to investigate whether the gains and losses on the changes in fair value were used in earnings management. With an in-depth analysis and statistics, the results demonstrate that the quoted companies didnt make use of the profits and losses on the changes in fair value to manipulate profits and the use of the fair value is comparatively objective and reliable.
the profits and losses on the changes in fair value unrealized profits or losses unrealized profit rate earnings management
CHEN Chen
School of Management, China University of Mining and Technology, P.R.China, 221116
国际会议
威海
英文
895-898
2010-07-24（万方平台首次上网日期，不代表论文的发表时间）