处置子公司方式下的资产减值转出与盈余管理

发布时间：2018-05-12 08:40

本文选题：处置子公司 + 资产减值转出(销)　；参考：《北京交通大学》2013年硕士论文

【摘要】：2006年2月15日,财政部颁布的《企业会计准则第8号——资产减值》规定：(长期)资产减值损失一经确认,在以后会计期间不得转回。而旧会计准则规定：对八项资产减值准备都可以进行转回,转回时,计入当期损益。这一规定主要是针对我国企业利用资产减值转回来进行盈余管理的现象非常普遍,为遏制这种不良现象而采取的一种反制措施。然而,新准则只是减少了企业会计盈余管理的一个手段,却依然留有利用将减值准备转出(销)这一盈余管理手段,而资产减值的转出(销)可以通过具体的资产处置交易方式来进行。由于资产减值转出(销)需要以真实的资产处置交易为基础,很少被怀疑为盈余操纵行为。那么上市公司是否会在新准则执行之后开始选择某种具体的处置方式将资产减值准备转出,从而达到盈余管理的目的?以处置子公司的方式将资产减值转出(销)的盈余管理动机又是什么?本文将选取处置子公司这种具体的资产处置方式进行研究。即新准则颁布之后,上市公司以处置子公司的方式将资产减值转出(销)与盈余管理的相关性,以及转出(销)的盈余管理动机,意在为会计准则的制定提出需进一步完善的地方。本文以2007-2011年沪深A股全部上市公司作为研究对象,经过删选最后得到363家以处置子公司的方式将资产减值转出(销)的公司作为样本,通过修正的琼斯模型和对盈余管理动机研究的模型,对提出的四个假设进行验证；并从描述性统计中选取极值作为案例进行进一步的研究,最后得出结论：以处置子公司的方式将资产减值转出(销)的上市公司存在盈余管理行为；亏损公司存在扭亏动机,以处置子公司的方式将资产减值转出(销)比例与其性质正相关；配股公司存在配股的盈余管理动机,以处置子公司的方式将资产减值转出(销)比例与其性质正相关；高盈利公司利润平滑动机,以处置子公司的方式将资产减值转出比例与其性质负相关。
[Abstract]:On February 15, 2006, the Accounting Standards for Enterprises No. 8-impairment of assets issued by the Ministry of Finance stipulates that once the loss of impairment of assets is confirmed in the future accounting period, it may not be reversed. The old accounting standards: eight asset impairment provisions can be reversed, turn back, into the current profit and loss. This regulation is mainly aimed at the phenomenon that the enterprises in our country use the impairment of assets to carry out earnings management, which is a counter-measure to curb this bad phenomenon. However, the new guidelines are only a means to reduce the enterprise accounting earnings management, but still retain the use of the impairment of the preparation for the transfer of earnings management means (sales), Asset impairment can be transferred (sold) through specific asset disposal transactions. Because the impairment of assets needs to be based on real asset disposal transactions, it is rarely suspected of earnings manipulation. Then will the listed company choose some specific disposal method after the implementation of the new standard to transfer the assets impairment preparation, so as to achieve the purpose of earnings management? What are the earnings management motivations for transferring impairment of assets out of (sales) by disposing of subsidiaries? This article will select the disposition subsidiary this kind of concrete asset disposition way carries on the research. That is, after the promulgation of the new standards, the listed companies transfer the impairment of assets out (sales) and earnings management by the way of disposal of subsidiaries, and the motivation of earnings management. It is intended to put forward some further improvements for the formulation of accounting standards. This paper takes all the listed companies of Shanghai and Shenzhen A shares as the research object from 2007 to 2011. Finally, 363 companies with assets impairment transferred out (sold) by disposal of their subsidiaries are selected as samples. Through the modified Jones model and the research model of earnings management motivation, the four hypotheses are verified, and the extreme value is selected from descriptive statistics as a case for further study. Finally, it is concluded that the listed companies that transfer the impairment of assets out of (sales) by disposal of their subsidiaries have earnings management behavior, and the loss companies have the motivation to turn losses. The proportion of assets impairment (sales) is positively related to its nature in the way of disposal of subsidiary companies, the earnings management motivation of rights issue companies exists, and the proportion of assets impairment (sales) is positively related to its nature by means of disposal of subsidiary companies. The profit smoothing motivation of high-profit companies and the negative correlation between the percentage of assets impairment and the nature of the assets are negative correlation with the disposition of their subsidiaries.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

【参考文献】