| 制造业上市公司坏账准备计提的实证分析 |
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| 引用本文： | 韩晓晨.制造业上市公司坏账准备计提的实证分析[J].技术经济,2007,26(8):120-124. |
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| 作者姓名： | 韩晓晨 |
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| 作者单位： | 辽宁工程技术大学,工商学院,辽宁,葫芦岛,125105 |
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| 摘 要： | 上市公司利用资产减值准备的计提进行盈余管理利润操纵比较普遍,由于公司所处的行业不同,提取资产减值准备会有很深的行业烙印,本文从制造业上市公司的坏账准备计提分析上市公司进行盈余管理的基本情况和行业特点,提出加强会计信息的披露,扩大坏账准备计提范围,强化注册会计师外部监督等建议。
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| 关 键 词： | 上市公司 盈余管理 坏账准备 |
| 文章编号： | 1002-980X（2007）08-0120-05 |
| 修稿时间： | 2007-03-19 |
Empirical Research on the Asset Impairment in Listed Companies of Manufacturing Industy |
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| HAN Xiao-chen.Empirical Research on the Asset Impairment in Listed Companies of Manufacturing Industy[J].Technology Economics,2007,26(8):120-124. |
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| Authors: | HAN Xiao-chen |
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| Institution: | College of Business Administration, Liaoning Technical University, Huludao Liaoning 125105,China |
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| Abstract: | The Profit Manipulation Used Allowance for Impairment Assets in Chinese Listed Companies has become the central issue, the Asset Impairment has its characteristics owning to the companies in different industries. This paper analyzes the basic circumstance and profession characteristics of Earnings Management by the view port of the Allowances bad debt. Based on the analysis, it suggests that some measures should be taken that strengthening the information management. , enlarging the scope of Allowances for bad debt and intensifying supervise of CPA. |
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| Keywords: | listed companies earnings management allowances for bad debt |
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