| 资产减值:稳健性与盈余管理之争 |
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| 引用本文： | 陆正飞,代冰彬.资产减值:稳健性与盈余管理之争[J].财会通讯,2007(9). |
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| 作者姓名： | 陆正飞 代冰彬 |
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| 作者单位： | [1]北京大学光华管理学院 [2]北京大学光华管理学院 北京 |
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| 摘 要： | 本文研究了减值准备的计提动机及其对会计信息质量的影响。很多研究已发现减值准备的两种计提动机:经济因素和盈余管理因素。本文提出第三种计提动机:稳健性,即在同样的毁损情况下,“坏消息“公司将比“好消息“公司计提更多的减值准备,可视为一种系统的计量误差。在此基础上,从相关性和可靠性两个方面论述了减值准备动机对会计信息质量的影响,并在准则制定、执行及监管等方面提出了建议。
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| 关 键 词： | 资产减值 稳健性 盈余管理 会计信息质量 |
Write-downs:Conservatism or Manipulation |
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| Lu Zhengfei Dai Bingbin.Write-downs:Conservatism or Manipulation[J].Communication of Finance and Accounting,2007(9). |
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| Authors: | Lu Zhengfei Dai Bingbin |
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| Abstract: | Many studies have pointed out two motivations in setting up provisions for asset write-downs: economic factors and manipulation. We put forward a third motivation: conservatism, which means that in the same impairment circumstances, "bad news" companies will take more write-downs than "good news" companies. It could be regarded as a systematic measurement error. Furthermore, we study the influence of conservatism and manipulation in setting up provisions on reliability and relevance of accounting information, and suggest some measures on setting, executing and supervising accounting standards. |
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| Keywords: | Write-downs Conservatism Manipulation Accounting information quality |
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