资产减值影响因素的实证研究

在新会计准则下,以不同盈利特征的上市公司减值准备计提为研究对象,选用2001-2006年沪深上市公司为样本,对减值准备计提与转回的影响因素进行了研究。实证研究发现:企业自身经济因素造成的价值损毁是影响减值准备计提的主要原因,在控制了企业自身经济因素、行业特征和宏观经济环境的影响后,上市公司减值准备的计提与转回受到盈余管理动机的显著影响。研究还发现,不同盈利特征的公司在运用减值准备进行盈余管理时,会选择不同的减值类型。

Empirical Study on Influencing Factors of Impairment of Assets

Under the new accounting standard,based on the companies′ profit features,the paper taking listed companies in China′s capital market from 2001 to 2006 as a sample,studies the influencing factors of impairment of assets.It is found that the main factor that affects impairment of assets is value decline resulting from company itself.Having controlled the effect of companies′ features,industry features and economic environment,it is also found that impairment of assets is affected by surplus management motives and different profit feature,company will choose different impairment of assets way in surplus management.