预览加载中，请您耐心等待几秒...

公允价值计量下保利地产盈余管理问题研究.docx

预览
1/2
2/2

在线预览结束，喜欢就下载吧，查找使用更方便

下载提示 文本预览

如果您无法下载资料，请参考说明：

1、部分资料下载需要金币，请确保您的账户上有足够的金币

2、已购买过的文档，再次下载不重复扣费

3、资料包下载后请先用软件解压，在使用对应软件打开

公允价值计量下保利地产盈余管理问题研究 Title:EarningsManagementIssuesinFairValueMeasurement:ACaseStudyofPolyRealEstate Abstract: Thisresearchpaperaimstoinvestigatetheissueofearningsmanagementinfairvaluemeasurement,focusingonPolyRealEstate,arealestatedevelopmentcompanyinChina.Earningsmanagement,whichinvolvesintentionallymanipulatingfinancialresults,hasattractedwidespreadattentionfromregulators,investors,andacademics.Fairvaluemeasurement,asaprevalentaccountingprinciple,posesuniquechallengesandopportunitiesforearningsmanagement.ByanalyzingPolyRealEstate'sfinancialstatementsandrelatedliterature,thisstudywillexplorevariousearningsmanagementtechniquesusedbythecompanytoinfluencereportedearningsthroughfairvaluemeasurement.Thefindingsservetoenhanceourunderstandingofthepotentialrisksassociatedwithfairvaluemeasurementandhighlighttheimportanceofeffectiveregulationandtransparencyinfinancialreporting. 1.Introduction: 1.1Background 1.2Objective 1.3ResearchQuestions 1.4Methodology 2.LiteratureReview: 2.1EarningsManagement 2.2FairValueMeasurement 2.3RelationshipbetweenEarningsManagementandFairValueMeasurement 3.CaseStudy:PolyRealEstate 3.1OverviewofPolyRealEstate 3.2AnalysisofPolyRealEstate'sFinancialStatements 3.3IdentificationofEarningsManagementTechniques 3.4ExaminationoftheImpactofFairValueMeasurementonEarningsManagement 4.ResultsandDiscussion: 4.1TypesofEarningsManagementTechniquesUsedbyPolyRealEstate 4.2MotivationbehindEarningsManagementinFairValueMeasurement 4.3ImpactofEarningsManagementonFinancialReportingQuality 5.RegulatoryMeasuresandCountermeasures: 5.1ExistingRegulationsonEarningsManagement 5.2EvaluationofRegulatoryEffectiveness 5.3RecommendationsforStrengtheningRegulation 6.Conclusion: 6.1SummaryofFindings 6.2ImplicationsandLimitations 6.3FutureResearchDirections References: (Note:Thestructureoftheresearchpapermayvarydependingonthespecificrequirementsandguidelinesprovidedbytheacademicinstitutionorjournalyouaresubmittingto.) ThemainbodyofthepaperwoulddelveintothedetailedanalysisofPolyRealE