公允价值计量模式的选用具有机会主义特征吗.doc
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公允价值计量模式的选用具有机会主义特征吗,[摘要] 本文对新会计准则实施之初公允价值计量模式的选用情况进行了实证分析，发现对于企业具有选择权的会计项目（可选择项目），公允价值计量模式的选用程度并不高；同时，公允价值计量模式的选用没有体现出机会主义的操纵特征。也就是说，公允价值计量模式的选用基本正常，监管方所担忧的机会主义操纵行为并未出现。这很可能是新会计准则对...
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[摘要]
本文对新会计准则实施之初公允价值计量模式的选用情况进行了实证分析，发现对于企业具有选择权的会计项目（可选择项目），公允价值计量模式的选用程度并不高；同时，公允价值计量模式的选用没有体现出机会主义的操纵特征。也就是说，公允价值计量模式的选用基本正常，监管方所担忧的机会主义操纵行为并未出现。这很可能是新会计准则对于公允价值计量选择与运用的一系列限制性规定和监管部门针对准则过渡期的监管政策发挥了预期的效果。
[关键词] 新会计准则 公允价值 可选择项目 机会主义 盈余管理
Is the Choice of Fair Value Measurement Pattern Opportunistic?
——Evidence from the Beginning of China’s New Accounting Standards’ Implementation
Abstract: This paper analyzes empirically the choice of fair value measurement pattern at the beginning of China’s new accounting standards’ implementation. It finds that, for the optional accounting items, fair value measurement pattern is not widely chosen. And the choice doesn’t show a character of opportunism. That’s, the choice is primarily well-balanced without opportunistic manipulations that regulators are afraid of. This condition is probably owing to the effectiveness of the new standards’ limitative rules about the choice and exertion of fair value measurement pattern, and of the supervising policies of concerned departments.
Key words: New Accounting Standards, Fair Value, Optional Item, Opportunism, Earnings Management
本文对新会计准则实施之初公允价值计量模式的选用情况进行了实证分析，发现对于企业具有选择权的会计项目（可选择项目），公允价值计量模式的选用程度并不高；同时，公允价值计量模式的选用没有体现出机会主义的操纵特征。也就是说，公允价值计量模式的选用基本正常，监管方所担忧的机会主义操纵行为并未出现。这很可能是新会计准则对于公允价值计量选择与运用的一系列限制性规定和监管部门针对准则过渡期的监管政策发挥了预期的效果。
[关键词] 新会计准则 公允价值 可选择项目 机会主义 盈余管理
Is the Choice of Fair Value Measurement Pattern Opportunistic?
——Evidence from the Beginning of China’s New Accounting Standards’ Implementation
Abstract: This paper analyzes empirically the choice of fair value measurement pattern at the beginning of China’s new accounting standards’ implementation. It finds that, for the optional accounting items, fair value measurement pattern is not widely chosen. And the choice doesn’t show a character of opportunism. That’s, the choice is primarily well-balanced without opportunistic manipulations that regulators are afraid of. This condition is probably owing to the effectiveness of the new standards’ limitative rules about the choice and exertion of fair value measurement pattern, and of the supervising policies of concerned departments.
Key words: New Accounting Standards, Fair Value, Optional Item, Opportunism, Earnings Management
