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- W2157198806 abstract "With the rapid development of market economy, the investment real estate has been a common investment means in listed companies. To reflect the real value of the investment real estate, the new standards put forward two metering models: fair value (FV) pattern and cost value pattern. Both the metering models have advantages and disadvantages, however, the FV pattern had less application. This paper randomly selected 30 listed companies which measured the investment real estate through cost pattern and 22 listed companies which measured the investment real estate through FV pattern from A-sharing main board companies. Based on their panel data in 2008-2011, the impact of FV model on the company's share price and the correlation between the corresponding FV increment and company value were analyzed. The empirical test results show that using the FV model to measure the investment real estate makes enterprise value impaired and reduces the annual return rate. According to the implementing situation of accounting standards in listed companies in recent years, the corresponding policy recommendations are further given." @default.
- W2157198806 created "2016-06-24" @default.
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- W2157198806 date "2014-11-03" @default.
- W2157198806 modified "2023-09-25" @default.
- W2157198806 title "Study on the Value Relevance of Investment Real Estate Measured through the Fair Value Pattern: Empirical Research from the Data of Listed Companies in China" @default.
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- W2157198806 doi "https://doi.org/10.1061/9780784413777.161" @default.
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