摘要
通过对投资性房地产占总资产比重前100家的上市公司的数据计算分析,发现一些公司后续计量模式变更时点和公允价值估值有操纵利润的嫌疑,导致财务报表失真。通过案例分析进而发现,投资性房地产本就源于投资性质的业务,需要对其进行逐期估值和判断,从而在财务报表里及时反映,从根本上提高财务报表的相关性。因此建议在提倡对投资性房地产使用公允价值计量的前提下,解决公允价值应用中计量和列报问题的方法和途径。
The paper investigates 100 listed firms with the highest proportion of investment property and finds that the change points of the subsequent measurement model and fair value valuation of some firms show the indication of earnings manipulation that leads to the distortion of financial statements. But the further case study shows that it is imperative to use fair value model in investment property measurement. The paper also puts forward several proposals, aiming at solving the measurement and report problems of fair value.
作者
王放
王玉姣
景晶
WANG Fang;WANG Yujiao;JING Jing
出处
《中华女子学院学报》
2017年第6期115-120,共6页
Journal of China Women＇s University
基金
2017年中华女子学院校级重点课题"高管薪酬契约有效性研究--会计业绩细分视角"的阶段性研究成果
项目批准号:110003240204
关键词
投资性房地产
公允价值
会计准则
盈余操纵
investment real estate
fair value
accounting standards
earnings manipulation
