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dc.contributor.advisor张国华
dc.contributor.author张晓雨
dc.date.accessioned2018-12-05T00:51:14Z
dc.date.available2018-12-05T00:51:14Z
dc.date.issued2017-10-31
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/166422
dc.description.abstract2006年2月15日,财政部颁布《企业会计准则第3号—投资性房地产》,准则规定企业单独列示投资性房地产,并可以选择公允价值模式计量进行后续计量。我国市场目前还属于新兴市场,房地产交易市场相比于证券交易市场其活跃程度还不够,信息不对称现象较为严重,公开交易透明度不高。当前市场环境下,很多企业投资性房地产公允价值的估值采用内部自行估值的方法,估值信息的披露也不完整,即便公允价值是由独立第三方评估机构评估,由于我国资产评估市场不够规范,评估人员素质参差不齐,公允价值的可靠性也难以得到保证。这些都给企业管理层进行盈余管理提供了很大空间。 从高层梯队理论来看,组织的战略选择和绩效水平在某种程度上取决于...
dc.description.abstractOn February 15, 2006, the ministry of finance issued accounting standards for enterprises No.3 the investment real estate. The new guidelines require enterprises separately listed investment real estate and allow enterprises to adopt the fair value pattern. Compared with the active securities trading market, as emerging market in our country, the transparency of the open transaction is poor, marke...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=56574&doctype=ALL&strSearchType=callno
dc.source.urihttp://etd.xmu.edu.cn/detail.asp?serial=62101
dc.subject高管团队
dc.subject公允价值
dc.subject盈余管理
dc.subjectTMTs
dc.subjectFair Value
dc.subjectEarnings Management
dc.title高管团队背景特征、投资性房地产公允价值计量与盈余管理
dc.title.alternativeExecutives Characteristics,Fair Value measurement of the Investment Real Estate and Earnings Management
dc.typethesis
dc.date.replied2017-05-17
dc.description.note学位:管理学硕士
dc.description.note院系专业:财务管理与会计研究院_会计学
dc.description.note学号:27820141150155


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