CAJ | 학술논문

针对资产计量属性选择和盈余管理问题,采用实证研究的方法,利用琼斯模型和自建的模型处理相关变量,深层次地验证了房地产上市公司在公允价值下盈余管理的动机以及主要手段,提出建立公允价值的相关准则体系、建立稳定有效的资本市场、加大中介机构的保证程度等建议.研究结果为上市公司治理提供参考.
침대자산계량속성선택화영여관리문제,채용실증연구적방법,이용경사모형화자건적모형처리상관변량,심층차지험증료방지산상시공사재공윤개치하영여관리적동궤이급주요수단,제출건립공윤개치적상관준칙체계、건립은정유효적자본시장、가대중개궤구적보증정도등건의.연구결과위상시공사치리제공삼고.
@@@@In view of feature selection and earnings management of asset measurement, an empirical research was done based on Jones model and self-built model to further verify the motivation and means of earnings management in listed real estate companies in light of fair value. Suggestions were made in establishing related criterion system of fair value as well as stable and efficient capital markets and strengthening the assurance of intermedi-aries. The results provide reference for the governance of listed companies.