The Impact Of Fair Value On Earnings Management Of Listed Companies In China

The fair value of this measurement attribute has been in progress in the development of controversy,although in 2008 when the financial crisis,has been widely questioned,but because the fair value measurement attributes can be a true and fair reflection of the company's future financial information,so people for fair The value of the study has not stopped.China in 2006 and 2014,respectively,revised with the fair value of the accounting standards,so that China's accounting policy gradually closer to the international standards,changes in the fair value after the application of more and more widely.The real estate industry has been a popular industry,related to our economy and people's lives.Although the last two years,housing prices rose less,but since the 2008 financial crisis,prices have continued to rise.The real estate industry is larger,more inventory,for real estate enterprises,the price is the fair value of the industry inventory,which is not only related to the real estate listed companies to determine the operating income,but also related to the determination of non-recurring gains and losses.2017 provinces have introduced a number of provinces and the real estate industry leasing-related policies,coupled with the implementation of the policy to the stock,to encourage real estate companies to carry out leasing business,investment Real estate can be measured at fair value,so compared to other industries,the fair value of the real estate industry a greater impact.Earnings management is the business operators or owners in order to achieve their own interests to manipulate the behavior of enterprises,this behavior is selfish,no matter which industry,almost every enterprise will exist such behavior.Therefore,this article will be the object of study as a real estate listed companies,analysis of fair value measurement of the industry listed companies earnings management impact.First of all,this paper first describes the concept of the fair value of the development process,compared with other measurement attributes,from the listed company earnings management motivation,corporate earnings management benefits and disadvantages of the analysis,the fair value is not led to the enterprise The reasons for earnings management,but the means of earnings management.And then from the fair value of the six aspects of the start into the specific enterprises to collect data in the enterprise financial statements analysis of real estate listed companies to apply the fair value of earnings management operating space.Finally,from the enterprise itself,practitioners,government supervision of the three aspects of China's market for some of the existing enterprises led to the lack of earnings management to solve the corresponding countermeasures.Fair value measurement attributes due to their own characteristics,should be able to better serve the financial information users,so you can from the enterprise,practitioners,government regulation three points of view,improve the fair value measurement attributes,limiting corporate earnings management.