摘要
食用菌生产企业的盈余管理最优目标是实现企业价值最大化,公允价值将对食用菌生产企业盈余管理造成深远影响。分析公允价值下食用菌生产企业的盈余管理具有对真实盈余管理的偏好、划分金融资产为可供出售金融资产的偏好、对利用非经常损益的偏好、利用无形资产的偏好。
Edible fungi have become a very competitive sunrise industry in the agricultural product market in recent years.The optimal goal of earnings management for producers is to maximize corporate value.Fair value will have a profound impact on earnings management of edible fungi producers.The definition of fair value and research status were analyzed and the earnings management of edible fungi production enterprises were further analyzed at fair value preference for true earnings management,dividing financial assets into available-for-sale financial assets,the use of non-recurring gains and losses,and the use of intangible assets.
作者
岳上植
刘慧妍
YUE Shang-zhi;LIU Hui-yan(School of Economics and Management,Northeast Forestry University,Harbin 150040,China)
出处
《中国食用菌》
北大核心
2020年第6期238-240,共3页
Edible Fungi of China
基金
2016年教育部人文社会科学研究项目(16YJA630072)。
关键词
公允价值
食用菌
生产企业
盈余管理
偏好性
air value
edible fungi
production enterprise
surplus management
preference
