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Title: |
The Influence of Measurement by Fair Value to Enterprise Value——Analyzing Based on Statistics of Listed Enterprises in Financial Industry |
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Source: |
International Conference on Engineering and Business Management 2012(Part 1 Enterprise Operation and Management（1）)
(pp 357-360)
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Author(s): |
Yanli Xing, Beijing University of Chemical Technology, Beijing, China, 100029 |
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Abstract: |
This thesis analyses whether trading financial assets,available for sale financial assets and trading financial liabilities measuring by fair vale influences enterprise value and how to influence based on statistics of listed enterprises in financial and insurance industries from year 2007 to year 2010. This thesis concludes the positive correlation between available for sale financial assets,trading financial liabilities and enterprise value.
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