【摘要】：本文通過對(duì)2001年上市的977家公司2002年至2011年數(shù)據(jù)為基礎(chǔ),考察新會(huì)計(jì)準(zhǔn)則下資產(chǎn)減值損失對(duì)企業(yè)盈余穩(wěn)健性的影響。結(jié)果表明:企業(yè)自身經(jīng)營(yíng)狀況會(huì)對(duì)企業(yè)資產(chǎn)減值準(zhǔn)備的計(jì)提和轉(zhuǎn)回行為產(chǎn)生影響;新準(zhǔn)則實(shí)施以后,上市公司長(zhǎng)期資產(chǎn)減值準(zhǔn)備計(jì)提比新準(zhǔn)則實(shí)施以前有較大幅度的減少,而短期資產(chǎn)減值準(zhǔn)備的計(jì)提有大幅的上升,短期資產(chǎn)減值轉(zhuǎn)回也有較大幅度的提高。
[Abstract]:Based on the data of 977 companies listed in 2001 from 2002 to 2011, this paper examines the impact of impairment losses on earnings conservatism under the new accounting standards. The results show that: the enterprise's own business situation will have an impact on the enterprise assets impairment preparation of the calculation and transfer behavior; After the implementation of the new standards, the long-term assets impairment reserve of listed companies has a larger reduction than that before the implementation of the new standard, while the short-term assets impairment provision has a large increase, and the short-term assets impairment has also been greatly improved.
【作者單位】： 安陽鋼鐵股份有限公司;
【分類號(hào)】：F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 戴德明,毛新述,鄧t，

本文編號(hào)：2333561