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| 上市公司长期资产减值转回的理论与实证研究 | |
| 引用本文： | 张奇峰,王俊秋,王建新.上市公司长期资产减值转回的理论与实证研究[J].财经论丛,2007(3):80-85. |
| 作者姓名： | 张奇峰 王俊秋 王建新 |
| 作者单位： | 1. 上海立信会计学院会计学系,上海,201620 2. 华东理工大学商学院,上海,200237 3. 财政部财政科学研究所,北京,100036 |
| 基金项目： | 上海市教委重点课题(06ZS85)，上海立信会计学院会计研究院基金资助项目(06KJYJ11) |
| 摘 要： | 本文实证分析了2001-2004年我国上市公司长期资产减值转回行为。将近一半的上市公司发生了长期资产减值转回,它们主要表现在固定资产和长期投资的减值转回上。平均地说,如果不允许长期资产减值损失转回,减值转回公司的净利润将下降40%左右,同时16.89%的公司无法扭亏为盈。整体来说,盈利较低的公司、扭亏公司以及高管层变更的公司有更大的激励利用长期资产减值转回来提高当期会计利润。 |
| 关 键 词： | 长期资产减值转回 盈余管理 |
| 文章编号： | 1004-4892（2007）03-0080-06 |
| 修稿时间： | 2007-02-27 |
Theoretic and Empirical Research on the Listed Firms' Reversing the Impairment of Long-lived assets |
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| ZHANG Qi-feng,WANG Jun-qiu,WANG Jian-xin.Theoretic and Empirical Research on the Listed Firms'''' Reversing the Impairment of Long-lived assets[J].Collected Essays On Finance and Economics,2007(3):80-85. | |
| Authors: | ZHANG Qi-feng WANG Jun-qiu WANG Jian-xin |
| Institution: | 1. Accounting Department, Shanghai Lixin University of Commerce, Shanghai 201620, China; School of Commerce East China University of Science and Technology, Shanghai 200237, China; 3. Research Institute for Fiscal Science, Ministry of Finance, Beijing 100036, China |
| Abstract: | The paper investigates the reversion of the long-lived assets impairment of the listed firms from 2001 to 2004.Almost half of listed firms reversed their long-lived assets impairment.On the whole,the profits would lower 40 percent and the 16.89 percent of firms would turn the profits into losses if the impairment of long-lived assets can not be reversed.The firms with lower profits,turning losses into profits and changing the management have more incentives to increase the current earnings by reversing the impairment of the long-lived assets. |
| Keywords: | the reversion of long-lived assets impairment earnings management |
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