摘要
针对资产计量属性选择和盈余管理问题,采用实证研究的方法,利用琼斯模型和自建的模型处理相关变量,深层次地验证了房地产上市公司在公允价值下盈余管理的动机以及主要手段,提出建立公允价值的相关准则体系、建立稳定有效的资本市场、加大中介机构的保证程度等建议。研究结果为上市公司治理提供参考。
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 intermediaries.The results provide reference for the governance of listed companies.
出处
《辽宁工程技术大学学报（社会科学版）》
2013年第3期250-253,共4页
Journal of Liaoning Technical University(Social Science Edition)
基金
国家社会科学基金资助项目(12BJY076)
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
fair value
earnings management
Jones model
listed real estate company
empirical study
