本文選題：資產(chǎn)減值　切入點(diǎn)：存貨跌價(jià)準(zhǔn)備　出處：《會(huì)計(jì)之友》2013年14期 　論文類型：期刊論文

【摘要】：文章以2007—2010年滬深A(yù)股上市制造業(yè)公司為研究對(duì)象,分析了新會(huì)計(jì)準(zhǔn)則實(shí)施后上市公司存貨跌價(jià)準(zhǔn)備的凈計(jì)提行為中的盈余管理動(dòng)機(jī)。研究結(jié)果表明上市公司可能通過(guò)存貨跌價(jià)準(zhǔn)備實(shí)現(xiàn)扭虧為盈、大洗澡、利潤(rùn)平滑等盈余管理目的。
[Abstract]:This paper takes Shanghai and Shenzhen A-share listed manufacturing companies as research objects from 2007 to 2010. This paper analyzes the earnings management motivation in the net accounting behavior of the listed companies in the preparation of falling inventory prices after the implementation of the new accounting standards. The research results show that the listed companies may turn losses into profits and take a bath by preparing for a fall in inventory prices. Profit smoothing and other earnings management purposes.
【作者單位】： 西南財(cái)經(jīng)大學(xué);
【分類號(hào)】：F406.72;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 戴德明,毛新述,鄧t，

本文編號(hào)：1594906