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投资性房地产公允价值计量影响研究 被引量：2

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摘要 本文分析了上市公司投资性房地产项目在采用公允价值计量模式后其损益变动与企业的股价变动、净利润变动和净资产变动之间的关系。结果表明:企业采用公允价值模式计量后的投资性房地产变动在以后期间与企业股票价值变动有一定的正相关性,但随着企业的发展和时间的延续这种相关性有逐渐减弱的趋势;采用公允价值计量后的投资性房地产变动对企业的净利润变动也呈现正相关性,但是解释能力不强;投资性房地产变动和净资产变动没有明显的相关性。
作者 刘佳琪
机构地区 吉林财经大学会计学院
出处 《财会月刊（中）》 2013年第10期62-64,共3页 finance and accounting monthly
关键词 投资性房地产 公允价值 企业价值
分类号 F840.42 [经济管理—保险]
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参考文献3

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共引文献35

同被引文献35

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财会月刊（中）
2013年 第10期

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