Research on the Relationship Between Fair Value and Profit Manipulation in the Current Economic Form

TAO LI, ANG LI

Abstract


With the increasing application of fair value in modern economic society, the vast majority of enterprises have already used fair value measurement. Compared with some other measurement methods like historical cost, the advantages of fair value measurement are prominent. In the information age, the acquisition of fair value is also more convenient and reliable. However, there are still some shortcoming and lots of human factors in the fair value measurement, which makes some enterprises attempt to manipulate the profits of the enterprise through the bugs in the fair value.

Keywords


Fair value, Profit manipulation, Accounting standards for business enterprises.


DOI
10.12783/dtssehs/seme2017/18076

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