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本文将通过对公允价值在上市公司中应用的实施效果,继而研究公允价值计量是否对上市公司盈余管理产生显著影响,并提发展的建议,希望能对未来研究有所启发。
This article will study the effect of the application of fair value in listed companies, and then study whether the fair value measurement has a significant impact on the earnings management of listed companies, and put forward suggestions for development in the hope of inspiring future research.