期刊文献+

投资性房地产后续计量模式变更动因及影响分析——以恒顺醋业为例 被引量:6

下载PDF
导出
摘要 投资性房地产后续计量模式变更属于自发性政策变更,会对企业产生一定的影响。文章以恒顺醋业为例,分析投资性房地产后续计量模式变更的动因,基于恒顺醋业2012-2018年公司年报数据,分析后续计量模式变更对企业的影响。研究发现后续计量模式的变更,能够降低企业资产负债率、加大企业利润波动、增强企业融资能力,同时对会计人员的知识储备和业务处理能力提出更高要求。针对公允估值变更引致的利润波动和公允价值信息披露不充分的问题,提出可行性建议。对企业投资性房地产公允价值的实务应用具有借鉴作用。
作者 褚红梅
出处 《商业会计》 2019年第20期37-40,共4页 Commercial Accounting
基金 江苏省哲社课题“江苏上市公司投资性房地产计量模式应用研究”(项目编号:2015SJD279) 江苏省高校优秀中青年教师和校长境外研修计划资助 江苏省高职院校教师专业带头人高端研修(团队访学)(项目编号:2019TDFX008)
  • 相关文献

二级参考文献41

  • 1齐伟山,欧阳令南.机构投资者与盈余公告后的股价行为——基于中国证券市场的经验分析[J].管理科学,2006,19(1):85-91. 被引量:27
  • 2Ashbaugh, H. and M. Pincus. 2001. Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings. Journal of Accounting Research, 39 : 417 ~434.
  • 3Ball, Ray. 2006. International Financial Reporting Standards (IFRS) : Pros and Cons for Investors. Available at SSRN : http : //ssm. com/abstract = 929561.
  • 4Dietrich, J. Richard, Mary S. Harris, Karl A. Muller III. 2000, The reliability of investment property fair value estimates. Journal of Accounting and Economics, 30 (2) : 125 ~ 158.
  • 5Fields, T. , T. Lys, and L. Vincent. 2001. Empirical Research on Accountingchoice. Joumal of Accounting and Economics, 31 ( 2 ) : 255 - 307.
  • 6Hail, Luzi, Leuz, Christian and Wysocki, Peter D. , 2009. Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors. Available at SSRN: http: //ssrn. com/abstract = 1357331.
  • 7IASB. 2004. Investment Property, International Accounting Standard 40, London.
  • 8Laux, Christian and Leuz, Christian, 2009. The Crisis of Fair Value Accounting: Making Sense of the Recent Debate. Accounting, Organizations and Society, 34, Available at SSRN: http: //ssm. com/abstract = 1392645.
  • 9Leuz, Christian and Wysocki, Peter D. , 2008. Economic Consequences of Financial Reporting and Disclosure Regulation : A Review and Suggestions for Future Research. Available at SSRN: http: //ssm. com/abstract = 1105398.
  • 10Lourenco, Isabel Costa and Curto, Jose Dias. 2008. The Value Relevance of Investment Property Fair Values, Available at SSRN : http : //ssm. corn/abstract = 1301683.

共引文献118

同被引文献14

引证文献6

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