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本文一方面旨在更加深入、细致地考察会计准则变迁对上市公司的长短期资产减值计提与转回行为有何直接影响;另一方面,创新性地将影响企业长短期资产减值行为的制度变迁因素与盈余管理动机结合起来,考察会计准则变迁对企业资产减值中盈余管理动机的间接影响,即新准则是否减少了管理者利用资产减值进行盈余管理的行为。
On the one hand, the purpose of this article is to examine in more detail and in-depth the impact of changes in accounting standards on the short-term and long-term asset impairment provisions of listed companies and transfer behavior; on the other hand, creatively affect the long- And the motivation of earnings management, this paper investigates the indirect influence of changes in accounting standards on the motivation of earnings management in the impairment of enterprise assets, ie whether the new standard reduces the manager’s use of assets impairment for earnings management.