新会计准则、资产减值与盈余管理

发布时间：2018-02-20 16:28

本文关键词： 新会计准则盈余管理资产减值　出处：《会计之友》2013年02期 　论文类型：期刊论文

【摘要】：文章以2007—2010年中国A股制造业上市公司为研究对象,选取来自资产负债表、利润表及现金流量表的解释变量,分析了新会计准则实施后上市公司资产减值计提行为中的影响因素和各种盈余管理动机。实证检验结果表明:(1)资产减值计提受经济因素的影响;(2)资产减值计提中仍然存在以"大清洗"、扭亏为目的的盈余管理动机;(3)配股公司资产减值计提更多的是出于会计稳健性的要求而非盈余操纵,新会计准则在强化会计稳健性、抑制盈余操纵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.
【作者单位】：河西学院经济管理学院;
【基金】：2011年度甘肃省社科规划一般项目
【分类号】：F233

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