新会计准则下资产减值损失对盈余稳健性影响分析
发布时间：2018-11-15 14:28
【摘要】：本文通过对2001年上市的977家公司2002年至2011年数据为基础,考察新会计准则下资产减值损失对企业盈余稳健性的影响。结果表明:企业自身经营状况会对企业资产减值准备的计提和转回行为产生影响;新准则实施以后,上市公司长期资产减值准备计提比新准则实施以前有较大幅度的减少,而短期资产减值准备的计提有大幅的上升,短期资产减值转回也有较大幅度的提高。
[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.
【作者单位】： 安阳钢铁股份有限公司;
【分类号】：F233
[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.
【作者单位】： 安阳钢铁股份有限公司;
【分类号】：F233
【参考文献】
相关期刊论文 前3条
1 戴德明,毛新述,邓t，
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