| 新资产减值准备会计准则对ST公司财务的影响——以ST东方通信为例 |
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| 引用本文： | 鄢波,杜勇.新资产减值准备会计准则对ST公司财务的影响——以ST东方通信为例[J].北方经贸,2010(2):78-80. |
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| 作者姓名： | 鄢波 杜勇 |
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| 作者单位： | 1. 广东海洋大学经济管理学院,广东,湛江,524088
2. 西南大学经济管理学院,重庆,400715 |
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| 基金项目： | 国家社会科学基金项目(09CJY085);;教育部社科项目;;广东省哲学社会科学“十一五”规划项目(08YO-01) |
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| 摘 要： | 从ST东方通信股份有限公司年度财务报告中提取有用的会计信息,论证新资产减值准备会计准则对ST上市公司所产生的影响,可以看出,新减值准备的出台,将在一定程度上抑制一些上市公司进行盈余管理的行为,使会计信息更加真实、准确的反映出来。
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| 关 键 词： | 资产减值 ST上市公司 盈余管理 |
The Influence of New Assets Impairment Accounting Standard to Listed Company under Special Treatment's Finance-Take the Oriental Communication Co., Ltd. as an Example |
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| YAN Bo,DU Yong.The Influence of New Assets Impairment Accounting Standard to Listed Company under Special Treatment''s Finance-Take the Oriental Communication Co., Ltd. as an Example[J].Northern Economy and Trade,2010(2):78-80. |
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| Authors: | YAN Bo DU Yong |
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| Institution: | 1.Economics and Management School of Guangdong Ocean University;Guangdong Zhanjiang;524088;2.Economics and Management School of Southwest University;Chongqing;400715 |
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| Abstract: | In this paper,adoption of the Oriental Communication Co.,Ltd.in 2005 ~2007 in the provision for impairment of assets and profits back on the impact analysis,and described in this article demonstrates the impairment of assets of the new listed companies on the impact of ST. |
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| Keywords: | assets impairment listed Company under special treatment earnings management |
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