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Empirical Study on the Influence of Fair Value Measurement to the Profits of the Listed Companies

Author: LiHeNan
Tutor: JiaMingZuo
School: Lanzhou University
Course: Business management
Keywords: Measured at fair value Listed Companies Profit
CLC: F224
Type: Master's thesis
Year: 2011
Downloads: 535
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Abstract


With economic globalization and economic development, according to China's domestic situation demands, in 2006 the Ministry of Finance issued a new convergence with international accounting standards, the re-introduction of fair value measurement model has become a major bright spot. Since a large number of properties at fair value, and some other aspects of the introduction of changes in the Public Company Accounting recognition, measurement and reporting have had some impact, as some accounts of subsequent measurement to fair value, changes in the accounting treatment is bound to profits of listed companies, the financial statements to bring change and impact. Therefore, the fair value measurement of the impact on the profits of listed companies has become a hot topic in the current issue. Purpose of this paper is to be clarification of the following questions: measured at fair value on the profits of listed companies had what effect changes in fair values ??are to become the key factors affecting the profit, changes in fair value adjustment of profits will become a means ultimately impact on profits and these changes, equity asset value of the company, the investor's investment decisions will produce what kind of impact. More than a few problems in the study, the paper 118 listed companies consisting of three consecutive years of data samples. Were analyzed using descriptive statistics and multivariate regression analysis method, the changes in fair values ??of listed companies profit impact analyzed. By the results of the data analysis, the following conclusions: a description of the sample data through statistical analysis, from the overall point of view, the introduction of fair value measurement model to some extent on the profits generated some fluctuations; through multiple regression analysis, the fair value gains and losses affect profits change has become an important factor, considering the future changes in corporate profits, a key factor indispensable; applied the fair value, there is still the use of fair value gains and losses to manage earnings phenomenon. Paper frame structure: (a) Introduction; (two) the fair value of the relevant theory and literature review; (three) the fair value of listed companies in China application motives and status; (four) measured at fair value on the profits of listed companies affected models build; (five) empirical results analysis; (six) conclusions and recommendations.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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