| 资产减值与会计盈余稳健性的实证分析 |
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| 引用本文： | 秦勉,王玉蓉. 资产减值与会计盈余稳健性的实证分析[J]. 财会通讯, 2007, 0(5) |
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| 作者姓名： | 秦勉 王玉蓉 |
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| 作者单位： | 华南农业大学经济管理学院 华南农业大学经济管理学院 广东广州 广东广州 |
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| 摘 要： | 本文考察了我国近年来资产减值会计制度的变迁对会计盈余稳健性造成的影响。研究发现,尽管存在较大的盈余管理空间,但我国资产减值会计制度的不断强化促进了更加稳健的会计盈余,并且盈利公司会计盈余的稳健程度高于亏损公司。表明资产减值会计制度的改革在提高会计信息质量方面是有效率的。
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| 关 键 词： | 资产减值 会计盈余 稳健主义 |
Empirical Analysis of Assets Descent and Earnings Conservatism |
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| Qin Mian Wang Yurong. Empirical Analysis of Assets Descent and Earnings Conservatism[J]. Communication of Finance and Accounting, 2007, 0(5) |
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| Authors: | Qin Mian Wang Yurong |
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| Abstract: | The paper discusses the influences of assets descent policies on earnings conservatism in China. Our empirical results verify that the evolution of assets descent policies make accounting earnings more conservative, and the degree of earning conservatism is greater in "gains"firms than in "loss" firms. It implies that the evolution of assets descent policies is effective in improving the quality of accounting information. |
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| Keywords: | Assets descent Accounting earnings Conservatism |
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