| 投资性房地产计量模式选择的动机及影响因素研究——来自中国A股市场的经验证据; On the Motivations and Determinants of the Selection of Investment Property Measurement Mode: Empirical Evidence from China's A-Share Market | |
| 张瑞丽 ; 曲晓辉 ; 张国华 | |
| 2014-07-15 | |
| 关键词 | 投资性房地产 计量 成本模式 公允价值模式 investment property measurement cost model fair value model |
| 英文摘要 | 文章以2007-2012年持有投资性房地产的A股上市公司为样本,检验了我国上市公司投资性房地产计量模式选择的动机及影响因素,试图从一个侧面解释财务信息的质量和功能。研究结果表明,资产负债率高、管理层持股比例高、投资性房地产比重高的非国有上市公司倾向于选择公允价值模式,管理层货币薪酬、盈余平滑度、资本市场监管和房地产市场是否活跃对投资性房地产计量模式选择没有显著影响。; Taking the A-share listed firms holding investment properties during 2007-2012 as the samples, this paper empirically tests the motivations and determinants of the selection of measurement models for investment property by China's listed firms.It tries to interpret the quality and function of financial information from one aspect.The results indicate that the non-state-owned firms with higher asset-liability ratio, higher level of managerial share ownership and higher ratio of investment property tend to choose fair value measurement model, while such factors as management's monetary compensation, earnings smoothness, capital market regulation and the activity level of real estate markets have no significant effects on the choice of measurement model for investment property.; 国家社会科学基金重点项目“公允价值信息采集及指数构建研究”(13AJY005); 教育部人文社会科学重点研究基地重大项目“会计信息定价功能研究——准则国际趋同视角”(12JJD790030) |
| 语种 | zh_CN |
| 内容类型 | 期刊论文 |
| 源URL | [http://dspace.xmu.edu.cn/handle/2288/98558]  |
| 专题 | 财会院－已发表论文 |
| 推荐引用方式 GB/T 7714 | 张瑞丽,曲晓辉,张国华. 投资性房地产计量模式选择的动机及影响因素研究——来自中国A股市场的经验证据, On the Motivations and Determinants of the Selection of Investment Property Measurement Mode: Empirical Evidence from China's A-Share Market[J],2014. |
| APA | 张瑞丽,曲晓辉,&张国华.(2014).投资性房地产计量模式选择的动机及影响因素研究——来自中国A股市场的经验证据.. |
| MLA | 张瑞丽,et al."投资性房地产计量模式选择的动机及影响因素研究——来自中国A股市场的经验证据".(2014). |
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