【摘要】：本文通過對2001年上市的977家公司2002年至2011年數據為基礎,考察新會計準則下資產減值損失對企業(yè)盈余穩(wěn)健性的影響。結果表明:企業(yè)自身經營狀況會對企業(yè)資產減值準備的計提和轉回行為產生影響;新準則實施以后,上市公司長期資產減值準備計提比新準則實施以前有較大幅度的減少,而短期資產減值準備的計提有大幅的上升,短期資產減值轉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】：F233

【參考文獻】

相關期刊論文 前3條

1 戴德明,毛新述,鄧t，

本文編號：2333561