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2006年2月15日我国颁布了《资产减值》准则,规定已确认的资产减值不得转回。本文以新资产减值准则的实施为背景,研究了上市公司的短期资产减值与盈余管理之间的关系,发现减值前亏损的公司存在以转回和计提短期资产减值进行盈余管理的行为,一是为了避免亏损,二是为了进行“大洗澡”;同时有较弱的证据说明减值前盈利的公司也存在以转回和计提短期资产减值进行盈余管理的行为,一是为了利润平滑化,二是为了避免盈余降低。
February 15, 2006 China promulgated the “Asset Impairment” standard, which stipulates that the recognized assets impairment can not be reversed. In this paper, the implementation of the new asset impairment criteria as the background, the study of the relationship between short-term asset impairment and earnings management of listed companies, found that the company before loss impairment loss exists to reverse and short-term impairment of assets for earnings management First, in order to avoid losses, the second is to carry out “big bath ”; at the same time, weaker evidence shows that the companies that make the pre-impairment profit also have the earnings management by reversing and withdrawing short-term assets impairment First, to smooth the profits, and second, to avoid falling earnings.