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本文以企业资产减值的计提为研究对象,用实证研究方法,依据2004年-2005年,2007年-2010年我国上市亏损公司的年报数据,针对上市亏损公司前任会计准则年度计提减值准备与现行会计准则年度计提资产减值状况的差异,以判断现行会计准则对企业利用资产减值的计提进行盈余管理的行为是否受到抑制。
In this paper, the impairment of corporate assets as the object of study, with empirical research methods, based on 2004-2005, 2007-2010 listed companies in China’s annual report data for loss-making companies listed on the loss-making accounting standards annual impairment Preparation and current accounting standards annual impairment of assets to determine the difference between the current accounting standards for corporate assets impairment using the provisions of earnings management is suppressed.