公允价值计量下上市公司盈余管理研究
|
摘要
随着经济的不断发展,历史成本计量属性己经越来越不能满足我国报表使用者对信息的需求。在这种经济背景之下,2006年2月15日财政部出台了新会计准则,其最大的特点就是公允价值的重新使用。在准则颁布之后,公允价值的运用在理论界和实务界均引起了比较激烈的讨论。支持者认为公允价值增加了财务报表的相关性,反对者则认为公允价值增大了企业进行利润操纵的空间。到目前为止,国内对于使用公允价值会计进行盈余管理的研究还比较少,并且由于缺乏数据的原因大部分均停留在理论阶段。我国对公允价值的研究起步也较晚,从90年代开始才开始着手此问题的讨论,在98年的债务重组和非货币性交易准则中首次尝试提出了运用公允价值,可是由于当时我国要素市场不成熟,缺乏活跃的市场,加之监督机制不健全,公允价值往往难以获得,导致企业在运用这些会计准则时随意性大。公允价值在债务重组,非货币性交易及投资准则中应用以后,出现了企业利用公允价值操纵利润的现象。所以不得不在2001年停止了公允价值的使用,但是我国并没有因此而放弃对公允价值的继续研究,这次使用同98年相比,范围有所扩大,那么公允价值此次的使用能否避免以前曾经出现过的被企业利用成为其盈余管理的工具呢?本文就是在这个大背景下展开的,希望能够通过对公允价值在现行准则中的运用情况及其影响进行分析,能为公允价值在今后的更多领域更好的发挥其功效提供一点参考意见,这也对今后如何使现行准则更好的发挥其应有的作用提供一点自己的见解。现行会计准则中公允价值计量属性的应用,更增加了企业管理当局会计处理的自由度。但是,未来随着公允价值的规范使用,公允价值计量属性将发挥更大的作用。
全文共四章:
第一章导言介绍本文的研究背景、研究动机、主要内容、文章框架。
第二章主要是关于公允价值及盈余管理的基本理论。首先是公允价值在我国的应用回顾,我国对公允价值的运用大致经历了“先用后弃”、“禁而又用”三个阶段,其次分析了公允价值计量属性在现行会计准则中的应用情况。在现行会计准则里,对公允价值的应用还是持有谨慎的态度,基本准则在第九章第四十三条指出:“企业对会计要素进行计量时.一般应当采用历史成本.采用重置成本、可变现净值、现值、公允价值计量的,应当保证所确定的会计要素金额能够取得并可靠计量。”也就是说.公允价值的使用是有条件的.必须是要素的金额“能够取得并可靠计量”。这一原则在相关的具体会计准则中都有充分的体现。最后阐述了对公允价值的认识及其发展。本章节第二、三部分阐述了盈余管理的现状和公允价值及盈余管理的相关文献综述。
第三章将公允价值和盈余管理结合起来进行分析,公允价值是一种计量属性,与历史成本计量一样,使用公允价值计量是为了如实反映资产、负债等会计要素的价值。但是,公允价值计量与历史成本计量相比,它要求的计量环境与技术更高,需要更多的主观判断,这就使其成为盈余管理的手段。公允价值不是必然会导致盈余管理,但天生是盈余管理的工具。目前,我国已发布的38个具体会计准则中有19个程度不同地运用了公允价值计量属性,笔者在此仅针对制造业影响较大的、经常发生的部分要素公允价值计量下的盈余管理进行具体分析。包括债务重组、非货币性资产交换、企业合并、金融工具、投资性房地产以及收入几个方面来加以具体分析。在债务重组准则中,新的《企业会计准则第12号—债务重组》又再次引入了公允价值的计量属性。债务重组会计准则规定,有四种情况的债务重组都可以确认收益。而对于非货币性资产交换方面,是否具有商业实质,依赖于下列这两个条件之一是否成立进行判断:1.换入资产的未来现金流量在风险、时间和金额方面与换出资产显著不同;2.换入资产与换出资产的预计未来现金流量的现值不同,且其差额与换入资产和换出资产的公允价值相比是重大的。而这两个条件中任何一个的判断均需依靠估计,这也为企业的盈余管理提供了机会。在现行准则下,非同一控制下的企业合并,由于资产按公允价值计量,很可能产生商誉,而商誉按照资产减值准备的规定,期末进行减值测试,不允许摊销,这样的做法可使企业的资产增加。但是,我国目前仍未对商誉的会计处理发布专门的具体准则,也就是说,在商誉会计处理这个点上还是存在着一定的盈余管理空间的。而在金融工具的计量方面,人们普遍认为:公允价值是计量金融工具是最佳的计量属性,对衍生工具而言,公允价值是唯一相关的计量属性。然而,公允价值的确定有一定的困难,尤其是部分衍生金融工具在公开市场上没有标价,且以现有的估价技术难以合理估计其公允价值。另外,以公允价值计量衍生金融工具,必然导致未实现损益的出现,而未实现损益的处理和公允价值的确定有可能助长利润操纵的行为。在投资性房地产上,由于近几年房地产市场价格飞速上涨,按照新的规定,上市公司早年购入的房地产应该按照公允价值计量,其价值势必大大超过购买年时的价格,直接影响公司的净资产和利润,可以想象公允价值的运用会使拥有较多投资性房地产的上市公司会计报表上出现巨额利润,投资收益也相应剧增。但是,巨额利润也意味着企业必须缴纳更多的税款。
本章最后分析了收入在公允价值计量下的盈余管理情况并提出防范对策。
第四章在第三章的基础上提出政策建议并展望一下公允价值的发展。在我国目前的情况下,资本市场尚不完善,利润操纵现象严重,取得资产公允价值的成本较高,因此提倡公允价值的大使用不是明智之举。但同时,公允价值的发展和使用已是大势所趋,我们一方面要在有些方面限制公允价值的使用,另一方面我们要积极推行经济改革,营造公允价值的适用环境,不断向国际惯例靠拢。最后,监管部门应当从提高信息披露质量的立场出发,强化公司在公允价值计量下的信息披露;加强对资产评估机构监管系统的建设;加强对企业经营管理及法人治理,特别是主管人员诚信度的认可程度的审查;此外,笔者建议财政部包括相应的监管部门应单独制定一个具体指南,对于公允价值的定性和定量给予一个明确标准,使企业在执行过程中有一个比较明确的参考准绳。
新会计准则刚刚颁布不久,还没在全国范围内实施,会计学界对新会计准则的各种评论比较多,尤其是对其中的公允价值重新使用的问题比较关注,本文就是从这个公允价值的着眼点出发,对五个主要运用公允价值比较多的具体准则进行了具体的分析,从相关准则颁布的背景,准则中相关的规定可能会对运用准则的公司产生的影响,以及相关准则同国际会计准则的异同点进行了较为详细的分析与探讨,可能会对准则以后的改进起到一点借鉴的作用。再次,在资料的搜集方面,阅读了大量的文献,也查阅了一些国外网站及时了解关于公允价值的最近的研究动态。文中的不足在于问题分析的深度不够,缺乏实证数据方面的支持,这主要是鉴于新准则实施的时间尚短,数据搜集比较困难,这将成为我今后需要继续努力的方向。
With the development of economy,historical cost accounting method cannot fulfill the requirement of accounting information users. Under this economic background,the Ministry of Finance issued new accounting principles on.Feb.15th,2006.The key feature of this new Principle is the reintroducing of fair value accounting method .The using of fair value accounting involved fierce discussion in both of the theoretical and the practical fields. Advocates agree that fair value accounting add the information content to financial report ;opponents agree that fair value add the fluctuation of net income and enlarge the room for earning manipulation. Until now,there is few literature focus on the relationship between fair value and earning management,for the reason of lack of date, most of which stays at the theoretical stages. The research about the fair value didn’t start until in 90s of 20thcentury, and was first applied in the debt recombination and non-monetary transaction criteria in 1998.But due to the immaturity of production element market, the lack of active market and the inadequate supervised mechanism, the fair value is difficult to obtain, resulting in the big random in application of these accounting criteria. With the application of the fair value in the debt recombination, non-monetary transaction and investment criterion, it has come to utilize the fair value to control profit by companies. So there was no choice but stop the utilization of it, but the research of it has been insisted on in China. Whose range is magnified compared with that in 1998.On such background, this paper aims to study the influence of the utilization of the fair value in the new accounting standards in order to offer some references to its better application in more fields in the future and do good to exploit better the new standards. The new accounting standards will influence the listed company's earnings management. The using of fair value will increase the authority's freedom to deal with accounting. But in future, the fair value will play the major role.
The dissertation can be divided into four chapters:
Chapter I: Introduction. This chapter introduces the research background, motivations, the main content, article framework.
Chapter II: The second chapter is mainly concerned about the basic theory of the fair value and earnings management. First of all, the author recalls the history of fair value ever used in China.
Chapter III: This chapter analyzes both earnings management and fair value. Fair value is a kind of accounting measurement attribute. Like historical cost measurement ,fair-value is used to reveal the real accounting elements such as assets of assets, liabilities. However, compared with historical cost measurement, fair value measurement demands higher standard of measurement environment , higher technology and more subjective judgment, so that it has become the means of earnings management。Although it does not necessarily lead to earning management, fair-value is born to be the tool of earning management. Nowadays, 38 accounting principles have been released in our country, 19 of which have used the attribute of fair-value measurement to some extent. The author here tries to make concrete analysis of earnings management of greatly influenced and frequently occurring part element fair value in manufacturing industry, including debt restructuring, non-currency asset exchange, the merging of enterprises , financial instruments, investing real estate and proceed. In debt restructuring principles, the new "Standards No. 12 - debt restructuring" or "the new debt restructuring guidelines”again introduces the measurement attribute of fair-value. Debt restructuring principles regulate that the earnings of debt restructuring in four cases can all be recognized. Whether non-currency asset exchange has commercial nature depends on the verifiability of either of the following condition: 1. The future cash flow of the assets received and surrendered in the aspects of risk, time and sum is quite different ;2. The current values of the expected future cash flow of the assets received and surrendered is different, and the difference between them is more significant than the fair values of the assets received and surrendered. The judgment of either of the two conditions should be based on estimate, which offers a chance for enterprises’earning management. Under the present principles, the enterprise mergence under different controls probably causes goodwill because asset is measured by fair-value. according to the rules of Fixed assets depreciation reserves, goodwill shall be conducted a devalue test on period end and not allowed to amortize, which can lead to increases in assets. However, the specific norm on accounting treatment of good will still don’t be released, which means that there are some space on earning management. In terms of Measurement of Financial Instruments, it is widely believed that fair value measurement is the best measurement attributes of financial instruments measurement. To derivative tool, fair value is the only related measurement attributes. it is difficult to fix fair value, especially under the condition that financial derivative tools don’t be marked a price in open market, in addition , it is hard to estimate fair value when employing the existing valuation technique. If financial derivative tools is measured by fair value, which certainly cause unrealized gains or losses that probably encourage profit manipulation. Taking consideration of investing real estate, because of the price of real estate market is rising at high speed, real estate purchased by listed companies in the early year should be measured by fair value on basis of new rules, in that case, the value must greatly exceed the purchasing price and directly influencing company’s net asset and profit. It can be imagined that fat profit will appear in accounting statements of listed companies possessing major investing real estate when employing fair value, and investment earning increasing, too. Of course, the fat profit means that more taxation should be contributed by enterprise. The author analyzes the situation of earning management on the basis of fair value measurement.
Chapter IV: The fourth chapter in the third chapter on the basis of the precautionary measures and puts forward policy recommendations.
This topic was established just after the new standards were promulgated but before they are put into effect in the whole country. Some tentative analysis is carried on the application and influence of the fair value in the new standards, and some perceivable problems are discussed, which may offer some references to the future improvement of the standards. The deficiency of this paper lies in the shallow depth of data collection and lack of support of actual data. The future job will be focused on such aspects.
全文共四章:
第一章导言介绍本文的研究背景、研究动机、主要内容、文章框架。
第二章主要是关于公允价值及盈余管理的基本理论。首先是公允价值在我国的应用回顾,我国对公允价值的运用大致经历了“先用后弃”、“禁而又用”三个阶段,其次分析了公允价值计量属性在现行会计准则中的应用情况。在现行会计准则里,对公允价值的应用还是持有谨慎的态度,基本准则在第九章第四十三条指出:“企业对会计要素进行计量时.一般应当采用历史成本.采用重置成本、可变现净值、现值、公允价值计量的,应当保证所确定的会计要素金额能够取得并可靠计量。”也就是说.公允价值的使用是有条件的.必须是要素的金额“能够取得并可靠计量”。这一原则在相关的具体会计准则中都有充分的体现。最后阐述了对公允价值的认识及其发展。本章节第二、三部分阐述了盈余管理的现状和公允价值及盈余管理的相关文献综述。
第三章将公允价值和盈余管理结合起来进行分析,公允价值是一种计量属性,与历史成本计量一样,使用公允价值计量是为了如实反映资产、负债等会计要素的价值。但是,公允价值计量与历史成本计量相比,它要求的计量环境与技术更高,需要更多的主观判断,这就使其成为盈余管理的手段。公允价值不是必然会导致盈余管理,但天生是盈余管理的工具。目前,我国已发布的38个具体会计准则中有19个程度不同地运用了公允价值计量属性,笔者在此仅针对制造业影响较大的、经常发生的部分要素公允价值计量下的盈余管理进行具体分析。包括债务重组、非货币性资产交换、企业合并、金融工具、投资性房地产以及收入几个方面来加以具体分析。在债务重组准则中,新的《企业会计准则第12号—债务重组》又再次引入了公允价值的计量属性。债务重组会计准则规定,有四种情况的债务重组都可以确认收益。而对于非货币性资产交换方面,是否具有商业实质,依赖于下列这两个条件之一是否成立进行判断:1.换入资产的未来现金流量在风险、时间和金额方面与换出资产显著不同;2.换入资产与换出资产的预计未来现金流量的现值不同,且其差额与换入资产和换出资产的公允价值相比是重大的。而这两个条件中任何一个的判断均需依靠估计,这也为企业的盈余管理提供了机会。在现行准则下,非同一控制下的企业合并,由于资产按公允价值计量,很可能产生商誉,而商誉按照资产减值准备的规定,期末进行减值测试,不允许摊销,这样的做法可使企业的资产增加。但是,我国目前仍未对商誉的会计处理发布专门的具体准则,也就是说,在商誉会计处理这个点上还是存在着一定的盈余管理空间的。而在金融工具的计量方面,人们普遍认为:公允价值是计量金融工具是最佳的计量属性,对衍生工具而言,公允价值是唯一相关的计量属性。然而,公允价值的确定有一定的困难,尤其是部分衍生金融工具在公开市场上没有标价,且以现有的估价技术难以合理估计其公允价值。另外,以公允价值计量衍生金融工具,必然导致未实现损益的出现,而未实现损益的处理和公允价值的确定有可能助长利润操纵的行为。在投资性房地产上,由于近几年房地产市场价格飞速上涨,按照新的规定,上市公司早年购入的房地产应该按照公允价值计量,其价值势必大大超过购买年时的价格,直接影响公司的净资产和利润,可以想象公允价值的运用会使拥有较多投资性房地产的上市公司会计报表上出现巨额利润,投资收益也相应剧增。但是,巨额利润也意味着企业必须缴纳更多的税款。
本章最后分析了收入在公允价值计量下的盈余管理情况并提出防范对策。
第四章在第三章的基础上提出政策建议并展望一下公允价值的发展。在我国目前的情况下,资本市场尚不完善,利润操纵现象严重,取得资产公允价值的成本较高,因此提倡公允价值的大使用不是明智之举。但同时,公允价值的发展和使用已是大势所趋,我们一方面要在有些方面限制公允价值的使用,另一方面我们要积极推行经济改革,营造公允价值的适用环境,不断向国际惯例靠拢。最后,监管部门应当从提高信息披露质量的立场出发,强化公司在公允价值计量下的信息披露;加强对资产评估机构监管系统的建设;加强对企业经营管理及法人治理,特别是主管人员诚信度的认可程度的审查;此外,笔者建议财政部包括相应的监管部门应单独制定一个具体指南,对于公允价值的定性和定量给予一个明确标准,使企业在执行过程中有一个比较明确的参考准绳。
新会计准则刚刚颁布不久,还没在全国范围内实施,会计学界对新会计准则的各种评论比较多,尤其是对其中的公允价值重新使用的问题比较关注,本文就是从这个公允价值的着眼点出发,对五个主要运用公允价值比较多的具体准则进行了具体的分析,从相关准则颁布的背景,准则中相关的规定可能会对运用准则的公司产生的影响,以及相关准则同国际会计准则的异同点进行了较为详细的分析与探讨,可能会对准则以后的改进起到一点借鉴的作用。再次,在资料的搜集方面,阅读了大量的文献,也查阅了一些国外网站及时了解关于公允价值的最近的研究动态。文中的不足在于问题分析的深度不够,缺乏实证数据方面的支持,这主要是鉴于新准则实施的时间尚短,数据搜集比较困难,这将成为我今后需要继续努力的方向。
With the development of economy,historical cost accounting method cannot fulfill the requirement of accounting information users. Under this economic background,the Ministry of Finance issued new accounting principles on.Feb.15th,2006.The key feature of this new Principle is the reintroducing of fair value accounting method .The using of fair value accounting involved fierce discussion in both of the theoretical and the practical fields. Advocates agree that fair value accounting add the information content to financial report ;opponents agree that fair value add the fluctuation of net income and enlarge the room for earning manipulation. Until now,there is few literature focus on the relationship between fair value and earning management,for the reason of lack of date, most of which stays at the theoretical stages. The research about the fair value didn’t start until in 90s of 20thcentury, and was first applied in the debt recombination and non-monetary transaction criteria in 1998.But due to the immaturity of production element market, the lack of active market and the inadequate supervised mechanism, the fair value is difficult to obtain, resulting in the big random in application of these accounting criteria. With the application of the fair value in the debt recombination, non-monetary transaction and investment criterion, it has come to utilize the fair value to control profit by companies. So there was no choice but stop the utilization of it, but the research of it has been insisted on in China. Whose range is magnified compared with that in 1998.On such background, this paper aims to study the influence of the utilization of the fair value in the new accounting standards in order to offer some references to its better application in more fields in the future and do good to exploit better the new standards. The new accounting standards will influence the listed company's earnings management. The using of fair value will increase the authority's freedom to deal with accounting. But in future, the fair value will play the major role.
The dissertation can be divided into four chapters:
Chapter I: Introduction. This chapter introduces the research background, motivations, the main content, article framework.
Chapter II: The second chapter is mainly concerned about the basic theory of the fair value and earnings management. First of all, the author recalls the history of fair value ever used in China.
Chapter III: This chapter analyzes both earnings management and fair value. Fair value is a kind of accounting measurement attribute. Like historical cost measurement ,fair-value is used to reveal the real accounting elements such as assets of assets, liabilities. However, compared with historical cost measurement, fair value measurement demands higher standard of measurement environment , higher technology and more subjective judgment, so that it has become the means of earnings management。Although it does not necessarily lead to earning management, fair-value is born to be the tool of earning management. Nowadays, 38 accounting principles have been released in our country, 19 of which have used the attribute of fair-value measurement to some extent. The author here tries to make concrete analysis of earnings management of greatly influenced and frequently occurring part element fair value in manufacturing industry, including debt restructuring, non-currency asset exchange, the merging of enterprises , financial instruments, investing real estate and proceed. In debt restructuring principles, the new "Standards No. 12 - debt restructuring" or "the new debt restructuring guidelines”again introduces the measurement attribute of fair-value. Debt restructuring principles regulate that the earnings of debt restructuring in four cases can all be recognized. Whether non-currency asset exchange has commercial nature depends on the verifiability of either of the following condition: 1. The future cash flow of the assets received and surrendered in the aspects of risk, time and sum is quite different ;2. The current values of the expected future cash flow of the assets received and surrendered is different, and the difference between them is more significant than the fair values of the assets received and surrendered. The judgment of either of the two conditions should be based on estimate, which offers a chance for enterprises’earning management. Under the present principles, the enterprise mergence under different controls probably causes goodwill because asset is measured by fair-value. according to the rules of Fixed assets depreciation reserves, goodwill shall be conducted a devalue test on period end and not allowed to amortize, which can lead to increases in assets. However, the specific norm on accounting treatment of good will still don’t be released, which means that there are some space on earning management. In terms of Measurement of Financial Instruments, it is widely believed that fair value measurement is the best measurement attributes of financial instruments measurement. To derivative tool, fair value is the only related measurement attributes. it is difficult to fix fair value, especially under the condition that financial derivative tools don’t be marked a price in open market, in addition , it is hard to estimate fair value when employing the existing valuation technique. If financial derivative tools is measured by fair value, which certainly cause unrealized gains or losses that probably encourage profit manipulation. Taking consideration of investing real estate, because of the price of real estate market is rising at high speed, real estate purchased by listed companies in the early year should be measured by fair value on basis of new rules, in that case, the value must greatly exceed the purchasing price and directly influencing company’s net asset and profit. It can be imagined that fat profit will appear in accounting statements of listed companies possessing major investing real estate when employing fair value, and investment earning increasing, too. Of course, the fat profit means that more taxation should be contributed by enterprise. The author analyzes the situation of earning management on the basis of fair value measurement.
Chapter IV: The fourth chapter in the third chapter on the basis of the precautionary measures and puts forward policy recommendations.
This topic was established just after the new standards were promulgated but before they are put into effect in the whole country. Some tentative analysis is carried on the application and influence of the fair value in the new standards, and some perceivable problems are discussed, which may offer some references to the future improvement of the standards. The deficiency of this paper lies in the shallow depth of data collection and lack of support of actual data. The future job will be focused on such aspects.
引文
1谢诗芬,公允价值、现值和现行价值关系辨析,财务与会计,2001(9)
2注:陆建桥:《中国亏损上市公司盈余管理实证研究》,《中国财政经济出版社》,2002年版,第27-63页。
3黄学敏,公允价值:理论内涵与准则运用,会计研究, 2004(6)
4谢诗芬,公允价值:国际会计前沿问题研究,湖南人民出版社,2006.10
6葛家澍、徐跃,会计计量属性的探讨,会计研究, 2006(9)
7甄改芳,我国应用公允价值存在的问题及对策研究,审计月刊2007(1)
[1]财政部,企业会计准则2006,经济科学出版社,2006年
[2]财政部,企业会计准则应用指南,中国财政经济出版社,2006年
[3]国际会计准则委员会,国际会计准则2000,中国财政经济出版社,2000.
[4]余海宗,毛洪涛,会计理论研究,西南财经大学出版社,2007.09
[5]陆建桥:《中国亏损上市公司盈余管理实证研究》,《中国财政经济出版社》,2002年版,第27-63页。
[6]卢永华、杨晓军,公允价值计量属性研究,会计研究, 2000(8)
[7]谢诗芬,公允价值、现值和现行价值关系辨析,财务与会计,2001(9)
[8]黄学敏,公允价值:理论内涵与准则运用,会计研究, 2004(6)
[9]伍光磊,公允价值——新企业会计准则的亮点,上海会计,2006(6)
[10]葛家澍、徐跃,会计计量属性的探讨,会计研究, 2006(9)
[11]胡振国,论公允价值概念的认识误区,财会月刊, 2006(11)
[12]甄改芳,我国应用公允价值存在的问题及对策研究,审计月刊2007(1)
[13]谢诗芬,公允价值:国际会计前沿问题研究,湖南人民出版社,2004.10
[14]邹小平,吕跃金,对美国《SFAS157——公允价值计量准则》的评议与借鉴,山东商业会计,2007(1)
[15]William·K·Scott,2000,Financial Accounting Theory,,Prentice Hall
[16]Catherin Shakespeare , 1999 Accounting for assets securitizations fair value and earning management
[17]FASB.SFAS157
[18]魏明海:盈余管理的基本理论及其研究评述[J〕,会计研究,2002(9)
[19]顾兆峰,论盈余管理,财经研究,2000 (3)
[20]章永奎,刘峰.盈余管理与审计意见相关性实证研究[J].中国会计与财务研究,2002(3)
[21]于东智,盈余管理与会计准则的制定,中国煤炭经济学院学报2000(4)
[22]潘上永,公允价值计量属性在金融工具中的运用,浙江金融,2006.08
[23]王辉,新会计准则下上市公司盈余管理手段的变化,财会月刊,2007(4)
[25]郭西强,贾宗武,浅析新会计准则中公允价值的计量及盈余管理,会计之友,2008(2)
[26]王婷婷,公允价值对上市公司盈余管理的影响,时代经贸,2006(7)
[27]韩冬梅,公允价值与盈余管理,会计之友,2008(5)
[28]康霞,邸丛枝,公允价值应用下的盈余管理,财会月刊,2007(5)
[29]李坤,公允价值的应用与盈余管理,决策与信息,2008(5)
[30]冯昀,利用债务重组进行盈余管理的典型案例分析与思考,消费导刊,2008(8)——来自2007年报的经验数据
[31]邵琳琳,新会计准则中公允价值计量的运用对财务报表的影响,消费导刊,2008(9)
[31]齐玉梅,新会计准则引入公允价值的思考,审计月刊,2007(2)
[32]夏文贤,吴益兵,新会计准则体系公允价值观及其纳税影响,财会通讯,2006(4)
[33]龙秀枝,公允价值在非货币性资产交换准则中的应用探讨,会计之友,2007(10)
[34]马德芳,浅析新会计准则对2007年第一季度报表利润的影响,会计之友,2007(10)
[35]朱玲,公允价值理论与我国运用问题研究,硕士论文,厦门大学
[36]武君红,新会计准则对上市公司利润操纵行为的研究,硕士论文,对外经济贸易大学
[37]周静伟,新会计准则对上市公司财务舞弊防范效用的研究,硕士论文,吉林大学
2注:陆建桥:《中国亏损上市公司盈余管理实证研究》,《中国财政经济出版社》,2002年版,第27-63页。
3黄学敏,公允价值:理论内涵与准则运用,会计研究, 2004(6)
4谢诗芬,公允价值:国际会计前沿问题研究,湖南人民出版社,2006.10
6葛家澍、徐跃,会计计量属性的探讨,会计研究, 2006(9)
7甄改芳,我国应用公允价值存在的问题及对策研究,审计月刊2007(1)
[1]财政部,企业会计准则2006,经济科学出版社,2006年
[2]财政部,企业会计准则应用指南,中国财政经济出版社,2006年
[3]国际会计准则委员会,国际会计准则2000,中国财政经济出版社,2000.
[4]余海宗,毛洪涛,会计理论研究,西南财经大学出版社,2007.09
[5]陆建桥:《中国亏损上市公司盈余管理实证研究》,《中国财政经济出版社》,2002年版,第27-63页。
[6]卢永华、杨晓军,公允价值计量属性研究,会计研究, 2000(8)
[7]谢诗芬,公允价值、现值和现行价值关系辨析,财务与会计,2001(9)
[8]黄学敏,公允价值:理论内涵与准则运用,会计研究, 2004(6)
[9]伍光磊,公允价值——新企业会计准则的亮点,上海会计,2006(6)
[10]葛家澍、徐跃,会计计量属性的探讨,会计研究, 2006(9)
[11]胡振国,论公允价值概念的认识误区,财会月刊, 2006(11)
[12]甄改芳,我国应用公允价值存在的问题及对策研究,审计月刊2007(1)
[13]谢诗芬,公允价值:国际会计前沿问题研究,湖南人民出版社,2004.10
[14]邹小平,吕跃金,对美国《SFAS157——公允价值计量准则》的评议与借鉴,山东商业会计,2007(1)
[15]William·K·Scott,2000,Financial Accounting Theory,,Prentice Hall
[16]Catherin Shakespeare , 1999 Accounting for assets securitizations fair value and earning management
[17]FASB.SFAS157
[18]魏明海:盈余管理的基本理论及其研究评述[J〕,会计研究,2002(9)
[19]顾兆峰,论盈余管理,财经研究,2000 (3)
[20]章永奎,刘峰.盈余管理与审计意见相关性实证研究[J].中国会计与财务研究,2002(3)
[21]于东智,盈余管理与会计准则的制定,中国煤炭经济学院学报2000(4)
[22]潘上永,公允价值计量属性在金融工具中的运用,浙江金融,2006.08
[23]王辉,新会计准则下上市公司盈余管理手段的变化,财会月刊,2007(4)
[25]郭西强,贾宗武,浅析新会计准则中公允价值的计量及盈余管理,会计之友,2008(2)
[26]王婷婷,公允价值对上市公司盈余管理的影响,时代经贸,2006(7)
[27]韩冬梅,公允价值与盈余管理,会计之友,2008(5)
[28]康霞,邸丛枝,公允价值应用下的盈余管理,财会月刊,2007(5)
[29]李坤,公允价值的应用与盈余管理,决策与信息,2008(5)
[30]冯昀,利用债务重组进行盈余管理的典型案例分析与思考,消费导刊,2008(8)——来自2007年报的经验数据
[31]邵琳琳,新会计准则中公允价值计量的运用对财务报表的影响,消费导刊,2008(9)
[31]齐玉梅,新会计准则引入公允价值的思考,审计月刊,2007(2)
[32]夏文贤,吴益兵,新会计准则体系公允价值观及其纳税影响,财会通讯,2006(4)
[33]龙秀枝,公允价值在非货币性资产交换准则中的应用探讨,会计之友,2007(10)
[34]马德芳,浅析新会计准则对2007年第一季度报表利润的影响,会计之友,2007(10)
[35]朱玲,公允价值理论与我国运用问题研究,硕士论文,厦门大学
[36]武君红,新会计准则对上市公司利润操纵行为的研究,硕士论文,对外经济贸易大学
[37]周静伟,新会计准则对上市公司财务舞弊防范效用的研究,硕士论文,吉林大学