中国亏损上市公司资产减值准备计提行为研究 |
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摘 要: |
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收稿时间: | 21 July 2008 |
A research on impairment of assets in listed firms with negative earnings in China |
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Authors: | Deming Dai Xinshu Mao Fan Deng |
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Institution: | (1) School of Business, Renmin University of China, Beijing, 100872, China |
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Abstract: | Economic factors, such as the adverse change of the industry and performance of firms, are associated with the impairment
of assets reported by these firms. Listed firms with negative earnings were more likely to write off substantial assets in
consecutive years, but not in the initial years of loss. However, the relationship between the impairment of assets and economic
factors is insignificant after the individual effect of the firms is taken into consideration, while earnings management factors
still have a significant effect on the impairment of assets, yet the difference between loss years and profitable years is
insignificant.
Translated from Caijing Yanjiu 财经研究 (Journal of Finance and Economics), 2005, (7): 71–82 |
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Keywords: | listed firms with negative earnings impairment of assets earnings management |
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