摘要
本文以2007年1月1日开始实施的新会计准则为研究背景,分析资产减值准则对资产减值计提行为的影响。结果发现:减值前亏损的公司会以转回资产减值进行盈余管理来避免亏损,减值前亏损且无法以转回资产减值避免亏损的公司会以计提资产减值从事大洗澡行为,为下一年盈利做准备;新会计准则的实施并不能有效遏制上市公司的扭亏盈余管理行为,但能够遏制上市公司的大洗澡盈余管理行为。
This paper analyzes the impacts of assets impairment standards on the assets impairment behavior based on the new accounting system implementation since 1st, Jan, 2007. The result shows that： the companies whose profit before impairment of assets is loss will reverse its assets impairment to avoid losses; the companies which can＇t avoid losses by reversing the assets impairment will take bath to prepare for the next year profits; the new accounting standards can＇t play an effective role to restrain the listed companies＇ behavior of reversing the loss profit by assets impairment; but it can restrain the public companies＇ behavior of taking a big bath through assets impairment.
出处
《证券市场导报》
CSSCI
北大核心
2011年第1期44-48,共5页
Securities Market Herald
关键词
资产减值
盈余管理
会计准则变更
assets impairment, earning management, accounting standards change
