资产减值准则变迁对盈余管理方式选择偏好的影响研究
发布时间：2018-12-15 06:21
【摘要】：2006年2月15日，财政部颁布《企业会计准则第8号——资产减值》，首次将资产减值作为一项单独的具体准则发布，对企业资产减值损失的确认标准、计量方法、披露方式都作出了详细系统的规定，从而改变了原来资产减值政策散见于各准则不成体系的状况。那么，此次资产减值准则重大变迁的目标导向是什么？会对企业利用资产减值准备进行盈余管理的方式产生怎样的影响？变迁前后盈余管理方式的运用情况是否发生了显著波动？不同盈余管理动机的公司具体实施情况又如何？资产减值准则的实施是否达到了其预期目标？这些问题的系统分析和深入研究，可以厘清现阶段资产减值准备被操纵的可能性及实施路径，能够为监管机构的监管决策提供一定的借鉴和参考，具有一定的现实意义。理论上，也是对资产减值与盈余管理问题研究的扩展。 论文针对提出的问题，运用STATA10.0及SPSS16.0统计软件进行描述性统计、单因素方差分析及多元线性回归分析，对2004-2011年制造业上市公司资产减值准备（分流动资产和长期资产）的计提、转回、转销情况进行实证分析，深入研究资产准则变迁对企业盈余管理方式选择偏好的影响。研究发现： （1）通过样本公司2004-2011年资产减值准备计提、转回和转销结构的单因素方差分析发现，流动资产和长期资产的减值准备结构都呈现出了显著差异和不同变化，且长期资产减值准备的计提和转销较准则实施前都有显著提高，说明新资产减值政策对上市公司资产减值准备的结构产生了显著影响。 （2）通过多元线性回归分析发现，与准则实施前相比，制造业上市公司利用资产减值准备进行盈余管理的程度发生了显著变化。准则实施后，上市公司利用大额计提长期资产减值准备进行大清洗的盈余管理行为并没有因准则变化有所降低，反而显著提高了，且扭亏公司与长期资产减值准备转销的显著性更高了，这说明在准则实施后仍然可以通过长期资产减值准备的转销进行扭亏活动，，资产减值准则的变迁并不能有效遏制上市公司利用长期资产减值准备操纵盈余的行为。 （3）基于不同动机的上市公司在盈余管理方式选择上存在偏好。准则实施后，扭亏公司通过多转销长期资产减值准备以实现扭亏目的；亏损公司偏好利用大额计提长期资产减值准备进行大清洗；高盈利公司倾向于多计提流动资产减值准备以平滑利润。
[Abstract]:On February 15, 2006, the Ministry of Finance promulgated the Accounting Standards for Enterprises No. 8-impairment of assets. The Ministry of Finance for the first time issued the impairment of assets as a separate specific standard. Disclosure methods are detailed and systematic, thus changing the original asset impairment policy scattered in the rules of fragmentation. So, what is the goal orientation of this significant change in asset impairment criteria? What impact will it have on the way in which companies manage earnings by preparing for impairment of assets? Is there a significant fluctuation in the use of earnings management before and after changes? What about the specific implementation of companies with different earnings management motives? Has the implementation of the asset impairment criteria met its expected objectives? The systematic analysis and in-depth study of these problems can clarify the possibility and implementation path of asset impairment preparation manipulation at the present stage, and can provide certain reference and reference for the regulatory decision-making of regulatory bodies, which has certain practical significance. Theoretically, it also extends the research on asset impairment and earnings management. In this paper, we use STATA10.0 and SPSS16.0 to carry out descriptive statistics, single factor analysis of variance and multivariate linear regression analysis. This paper makes an empirical analysis of the asset impairment reserve (including current assets and long-term assets) of listed manufacturing companies from 2004 to 2011, and makes an empirical analysis of the situation of asset conversion and resale, and further studies the influence of the change of asset standards on the preference of enterprises' earnings management mode. The results are as follows: (1) through the single-factor ANOVA analysis of asset impairment reserve, reverse and reselling structure of sample companies from 2004 to 2011, The structure of impairment reserve for current assets and long-term assets has shown significant differences and changes, and the calculation and resale of long-term assets impairment provisions have been significantly improved compared with those before the implementation of the criteria. It shows that the new asset impairment policy has a significant impact on the structure of asset impairment preparation of listed companies. (2) through multiple linear regression analysis, it is found that the degree of earnings management of listed manufacturing companies using impairment reserves has changed significantly compared with before the implementation of the criteria. After the implementation of the standards, the earnings management behavior of listed companies that use large amounts to make long-term assets impairment preparation for large-scale cleansing has not been reduced because of the changes in the standards, but has been significantly improved. Moreover, the significance between the turnaround company and the reserve for long-term assets impairment is even higher. This shows that after the implementation of the criteria, it is still possible to carry out turnaround activities through the transfer of long-term asset impairment provisions. The change of asset impairment criterion can not effectively restrain listed companies from manipulating earnings by using long-term assets impairment. (3) listed companies based on different motivation have preference in earnings management. After the implementation of the standard, the turnaround company will realize the purpose of turning over losses by selling more long-term assets impairment preparation, and the loss-making companies prefer to use large amounts to make long-term assets impairment preparation for large-scale cleaning; High-profit companies tend to take more on current asset impairment provisions to smooth profits.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F231
[Abstract]:On February 15, 2006, the Ministry of Finance promulgated the Accounting Standards for Enterprises No. 8-impairment of assets. The Ministry of Finance for the first time issued the impairment of assets as a separate specific standard. Disclosure methods are detailed and systematic, thus changing the original asset impairment policy scattered in the rules of fragmentation. So, what is the goal orientation of this significant change in asset impairment criteria? What impact will it have on the way in which companies manage earnings by preparing for impairment of assets? Is there a significant fluctuation in the use of earnings management before and after changes? What about the specific implementation of companies with different earnings management motives? Has the implementation of the asset impairment criteria met its expected objectives? The systematic analysis and in-depth study of these problems can clarify the possibility and implementation path of asset impairment preparation manipulation at the present stage, and can provide certain reference and reference for the regulatory decision-making of regulatory bodies, which has certain practical significance. Theoretically, it also extends the research on asset impairment and earnings management. In this paper, we use STATA10.0 and SPSS16.0 to carry out descriptive statistics, single factor analysis of variance and multivariate linear regression analysis. This paper makes an empirical analysis of the asset impairment reserve (including current assets and long-term assets) of listed manufacturing companies from 2004 to 2011, and makes an empirical analysis of the situation of asset conversion and resale, and further studies the influence of the change of asset standards on the preference of enterprises' earnings management mode. The results are as follows: (1) through the single-factor ANOVA analysis of asset impairment reserve, reverse and reselling structure of sample companies from 2004 to 2011, The structure of impairment reserve for current assets and long-term assets has shown significant differences and changes, and the calculation and resale of long-term assets impairment provisions have been significantly improved compared with those before the implementation of the criteria. It shows that the new asset impairment policy has a significant impact on the structure of asset impairment preparation of listed companies. (2) through multiple linear regression analysis, it is found that the degree of earnings management of listed manufacturing companies using impairment reserves has changed significantly compared with before the implementation of the criteria. After the implementation of the standards, the earnings management behavior of listed companies that use large amounts to make long-term assets impairment preparation for large-scale cleansing has not been reduced because of the changes in the standards, but has been significantly improved. Moreover, the significance between the turnaround company and the reserve for long-term assets impairment is even higher. This shows that after the implementation of the criteria, it is still possible to carry out turnaround activities through the transfer of long-term asset impairment provisions. The change of asset impairment criterion can not effectively restrain listed companies from manipulating earnings by using long-term assets impairment. (3) listed companies based on different motivation have preference in earnings management. After the implementation of the standard, the turnaround company will realize the purpose of turning over losses by selling more long-term assets impairment preparation, and the loss-making companies prefer to use large amounts to make long-term assets impairment preparation for large-scale cleaning; High-profit companies tend to take more on current asset impairment provisions to smooth profits.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F231
【参考文献】
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1 戴德明,毛新述,邓t
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