• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议>The International Conference on Management of Technology（2008太原技术管理国际研讨会）论文集 >The Correlative Analysis on Asset Impairments and Earnings Management of Chinese Listed Companies
【24h】

The Correlative Analysis on Asset Impairments and Earnings Management of Chinese Listed Companies

机译：中国上市公司资产减值与盈余管理的相关性分析

获取原文
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Under the system environment of the new standard of Accounting has been implemented and on the basis of the data of listed companies in China's capital market in the period of 2001 and 2006, this paper has studied the effect of asset impairments on earnings management by using Modified Jonse Model to calculate discretional accruals. The key findings are as follows: i. There is a negative correlation between asset impairments and discretional Accruals. ii. New asset impairments and discretional accruals are in a negative correlation, while asset impairments switched back and discretional accruals are in a positive correlation, iii. The effect of asset impairments to earnings management shows a significant difference between fore and aft the new Standard of Accounting. It is also found that the effect of long asset impairments on discretional accruals is more significant than that of short ones on, which has consequential implication to the new standard that asset impairments cannot be switched back.
机译：在实施新会计准则的制度环境下，以2001年和2006年中国资本市场上市公司的数据为基础，采用修正法研究资产减值对盈余管理的影响。 Jonse模型来计算应计应计项目。主要发现如下：资产减值与酌情应计费用之间存在负相关关系。 ii。 iii。新资产减值与可自由支配权成负相关，而资产减值转回与可自由支配权成正相关，iii。资产减值对盈余管理的影响在新会计准则的前后显示出显着差异。还发现，长期资产减值对可任意计提收益的影响要大于短期资产减值，这对资产折旧不能转回的新准则产生了影响。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号