| 上市公司资产减值会计与盈余管理实证研究 |
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| 引用本文： | 高永琦,冉茂盛.上市公司资产减值会计与盈余管理实证研究[J].商业研究,2006,4(4):99-102. |
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| 作者姓名： | 高永琦 冉茂盛 |
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| 作者单位： | 重庆大学,工商管理学院,重庆,400044 |
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| 摘 要： | 资产减值会计一直是上市公司进行盈余管理的最主要的手段之一,运用逻辑斯蒂多元回归分析,对自2001年全面实行“八项计提”会计政策以来,利用资产减值会计进行盈余管理行为的A股上市公司为研究对象进行实证检验,以考察新政策的执行效果和选择会计政策的经济动机。
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| 关 键 词： | 资产减值会计 盈余管理 实证研究 |
| 文章编号： | 1001-148X（2006）04-0099-03 |
| 收稿时间： | 11 10 2004 12:00AM |
| 修稿时间： | 2004-11-10 |
Study on Assets Impairment Accounting and Earnings Management in Public Companies |
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| GAO Yong-qi,RAN Mao-sheng.Study on Assets Impairment Accounting and Earnings Management in Public Companies[J].Commercial Research,2006,4(4):99-102. |
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| Authors: | GAO Yong-qi RAN Mao-sheng |
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| Institution: | School of Business Management, Chongqing University, Chongqing 400044, China |
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| Abstract: | Pubic companies have always managed the earnings by means of assets impairment accounting.Eight preparations have commenced since 2001.The paper presents the testing on public companies of A shares during the period 2001-2003 by logistic regression because they used assets impairment accounting to manage the earnings.It finds the impacts in implementing new accounting policies and the economic motivations in choosing accounting policies. |
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| Keywords: | assets impairment accounting earnings management empirical research |
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