存货跌价准备净计提与盈余管理的关系——来自沪深两市制造业上市公司的证据

发布时间：2018-03-10 20:17

本文选题：资产减值　切入点：存货跌价准备　出处：《会计之友》2013年14期 　论文类型：期刊论文

【摘要】：文章以2007—2010年沪深A股上市制造业公司为研究对象,分析了新会计准则实施后上市公司存货跌价准备的净计提行为中的盈余管理动机。研究结果表明上市公司可能通过存货跌价准备实现扭亏为盈、大洗澡、利润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.
【作者单位】：西南财经大学;
【分类号】：F406.72;F224

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