| 巨额冲销行为影响因素的实证研究 |
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| 引用本文： | 刘斌,景晓丽.巨额冲销行为影响因素的实证研究[J].财会通讯,2005(7). |
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| 作者姓名： | 刘斌 景晓丽 |
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| 作者单位： | 重庆大学经济与工商管理学院 重庆400030
(刘斌)，重庆大学经济与工商管理学院 重庆400030(景晓丽) |
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| 摘 要： | 本文对2002年进行了巨额冲销的276家上市公司数据,运用均值检验、X2(卡方)检验和逻辑斯蒂回归方法分析了产生巨额冲销行为的动因,结果发现巨额冲销与经营困境、高管人员变更(董事长和总经理同时变更正)和会计政策变化正相关;与企业规模负相关;与控股股东和会计师事务所更换不相关。
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| 关 键 词： | 中国上市公司 巨额冲销 实证研究 |
An Empirical Study of the Influence of the Conduct of Big Bath |
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| Liu bin Jing Xiaoli.An Empirical Study of the Influence of the Conduct of Big Bath[J].Communication of Finance and Accounting,2005(7). |
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| Authors: | Liu bin Jing Xiaoli |
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| Abstract: | We collected the data of 276 chinese listed companies which took big bath in 2002.Based on the paired T-test ,chi-squre statistical tests of independence and logistic regression .The results showed that :big bath correlate positively with finance distress, management changes and accounting policy,correlate negatively with company size .Besides big bath had no correlation with director and auditor change. |
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| Keywords: | Chinese listed companies Big bath Empirical study |
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