期刊文献+

公允价值计量与稳健性的冲突及协调

原文传递
导出
摘要 公允价值计量对于或有收益以及或有资产的确认,使其与传统会计理论中的稳健性理念产生了一定的冲突。本文将就公允价值计量与会计稳健性的冲突问题进行分析,并对如何协调二者的冲突,向报表使用者提供更为可以信赖、决策有用的会计信息方面进行探讨。
出处 《中国经贸导刊》 北大核心 2011年第15期78-79,共2页 China Economic & Trade Herald
  • 相关文献

参考文献4

二级参考文献18

  • 1张然.中国上市公司现金流管理研究——兼对新兴市场和成熟市场现金流管理行为比较研究[J].中国会计评论,2007,5(3):381-400. 被引量:32
  • 2李远鹏,李若山.是会计盈余稳健性,还是利润操纵?——来自中国上市公司的经验证据[J].中国会计与财务研究,2005,7(3):1-56. 被引量:91
  • 3Ball, R. , L. Shivakumar. 2006. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. Journal of Accounting Research, 44 ( May), 206 - 242.
  • 4Basu, S. 1997. The Conservatism Principle and the Asymmetric Timeliness of Earnings. journal of Accounting & Economics, 24 (December) : 3 - 37.
  • 5Chen, Q. , T. Hemmer, and Y. Zhang. 2007. On the Relation Between Conservatism in Accounting Standards and Incentives for Earnings Management. Journal of Accounting Research, 45 (June) : 541 - 565.
  • 6Dechow, P. 1994. Accounting Earnings and Cash Flows as Measures of Firm Performance: the role of accounting accruals. Journal of Accounting and Economics, 18 (July) : 3 -42.
  • 7S. P. Kothari and R. L. Watts. 1998. The Relation Between Earnings and Cash Flows. Journal of Accounting & Economics, 25 (May): 131 -214.
  • 8Ewert, Ralf, and A. Wagenhofer. 2005. Economic Effects of Tightening Accounting Standards to Restrict Earnings Management. The Accounting Review, 80 (October) : 1101 - 1124.
  • 9Givoly, D. , and C. Hayn. 2000. The Changing Time - Series Properties of Earnings, Cash Flows and Accruals : Has Financial Accounting Become More Conservative? Journal of Accounting & Economics, 29 (June) : 287 -320.
  • 10Guay, W., S. P. Kothari, R. L. Watts. 1996. A Market- Based Evaluation of Discretionary Accruals. Journal of Accounting Research, 24 (Supplement) : 83 - 115.

共引文献206

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部