公允价值应用对盈余管理的影响-会计学专业论文.docx

万方数据 万方数据 The Influence of Application of the Fair Value on Earnings Management Abstract China has cited fair value in the old criterion, but because companies manipulate the accounting profits by fair value, so the Ministry of Finance has stopped the application of fair value.One of the biggest highlights in new accounting standards is the application of fair value in financial instruments, investment property, debt restructuring, non-monetary assets exchange and business combination under no-common control.The research of fair value once again become a hot spot, the use of fair value has caused a heated discussion in theory and practice field. This paper reviews some research literatures which have related to the fair value and earnings management, then found that the conclusions that infulence of application of the fair value on earnings management is not uniform, a few of empirical studies have conclusions which generally focus on the individual aspects to application of fair value or individual industries, so the conclusions are not universal, and some conclusions are contradictory. This researches provide my paper some valuable opinion and also left room for innovation for my paper. on the basis of Drawing previous studies, by analyzing the specific accounting standards in which have application of fair value left to enterprises the space of choice and manipulation, this paper proposed some hypothesis and designed the corresponding explanatory variables; also discussed the norm of earnings managemen—Jones model. two variables are added in this paper to control the different industry in earnings management and macroeconomic factors in different years, This paper selected 4361 samples from 2007 to 2009, using Eviews statistical analysis software, the empirical research analysis the earnings management of listed companies from the main areas of application of the fair value. the study found, because the accounting standards on the application of fair value have m