本文關鍵詞： 新會計準則 盈余管理 資產(chǎn)減值　出處：《會計之友》2013年02期 　論文類型：期刊論文

【摘要】：文章以2007—2010年中國A股制造業(yè)上市公司為研究對象,選取來自資產(chǎn)負債表、利潤表及現(xiàn)金流量表的解釋變量,分析了新會計準則實施后上市公司資產(chǎn)減值計提行為中的影響因素和各種盈余管理動機。實證檢驗結(jié)果表明:(1)資產(chǎn)減值計提受經(jīng)濟因素的影響;(2)資產(chǎn)減值計提中仍然存在以"大清洗"、扭虧為目的的盈余管理動機;(3)配股公司資產(chǎn)減值計提更多的是出于會計穩(wěn)健性的要求而非盈余操縱,新會計準則在強化會計穩(wěn)健性、抑制盈余操縱方面取得了初步成效。
[Abstract]:This paper takes Chinese A-share manufacturing listed companies from 2007-2010 as the research object, and selects the explanatory variables from the balance sheet, income statement and cash flow statement. This paper analyzes the influencing factors and various earnings management motives of listed companies' assets impairment after the implementation of the new accounting standards. The empirical results show that: 1) asset impairment is affected by economic factors. There is still a motive of earnings management for the purpose of "big cleaning" and "turning losses". (3) the impairment of assets of rights issue companies is due more to the requirement of accounting conservatism than to earnings manipulation. The new accounting standards have made initial achievements in strengthening accounting conservatism and restraining earnings manipulation.
【作者單位】： 河西學院經(jīng)濟管理學院;
【基金】：2011年度甘肅省社科規(guī)劃一般項目
【分類號】：F233

【參考文獻】

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本文編號：1519435