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以沪深两市上市公司2007-2012年期间的经验数据为对象,研究发现,有“避亏”动机的上市公司存在利用公允价值法和权益法进行盈余管理行为,造成股权投资会计信息的可靠性不强,表明股权投资会计准则演变会产生非预期效应。就此从母公司个别和合并报表的分工与协作视角提出股权投资会计准则的修订方案。
Based on the empirical data of listed companies in Shanghai and Shenzhen stocks for the period from 2007 to 2012, the study found that listed companies with “avoiding loss” incentives use fair value method and equity method to conduct earnings management behavior, resulting in accounting information on equity investment. The reliability is not strong, indicating that the evolution of equity investment accounting standards will have unintended effects. In this regard, the amendments to the accounting standards for equity investment are proposed from the perspective of the division of labor and collaboration between individual parent companies and consolidated statements.