發(fā)布時(shí)間：2018-01-04 07:36

  本文關(guān)鍵詞：資產(chǎn)減值會(huì)計(jì)準(zhǔn)則變更與盈余管理行為研究　出處：《證券市場(chǎng)導(dǎo)報(bào)》2013年05期 　論文類型：期刊論文

  更多相關(guān)文章： 資產(chǎn)減值 準(zhǔn)則變更 扭虧 大洗澡

【摘要】：本文研究分析了資產(chǎn)減值準(zhǔn)則變更對(duì)盈余管理行為的遏制效果。研究發(fā)現(xiàn),現(xiàn)行資產(chǎn)減值會(huì)計(jì)準(zhǔn)則禁止轉(zhuǎn)回已計(jì)提的資產(chǎn)準(zhǔn)備規(guī)定,有利于遏制上市公司利用資產(chǎn)減值進(jìn)行扭虧和大洗澡盈余管理行為。進(jìn)一步研究發(fā)現(xiàn),現(xiàn)行會(huì)計(jì)準(zhǔn)則并對(duì)禁止上市公司轉(zhuǎn)回已計(jì)提的流動(dòng)資產(chǎn)減值準(zhǔn)備,導(dǎo)致會(huì)計(jì)準(zhǔn)則的變更并不能有效地遏制上市公司利用流動(dòng)資產(chǎn)減值來(lái)從事扭虧和大清洗盈余管理行為;現(xiàn)行會(huì)計(jì)準(zhǔn)則禁止轉(zhuǎn)回已計(jì)提的非流動(dòng)資產(chǎn)減值準(zhǔn)備,導(dǎo)致會(huì)計(jì)準(zhǔn)則的變更有利于遏制上市公司利用非流動(dòng)資產(chǎn)減值準(zhǔn)備從事盈余管理行為。
[Abstract]:This paper studies and analyzes the effect of the change of asset impairment standards on earnings management behavior. It is found that the current asset impairment accounting standards prohibit the transfer of asset reserve provisions. Further study found that the current accounting standards and the prohibition of listed companies to transfer back to the current current assets impairment provisions. The change of accounting standards can not effectively restrain listed companies from using the impairment of current assets to carry out the behavior of turning losses and cleaning earnings. The current accounting standard forbids to reverse the provision for impairment of non-current assets, which leads to the change of accounting standards, which will help to deter listed companies from using non-current assets impairment preparation to engage in earnings management behavior.
【作者單位】： 江西財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國(guó)家自然科學(xué)基金(71262005)“證券分析師托市行為、投資者反應(yīng)與上市公司融資策略”的資助 江西財(cái)經(jīng)大學(xué)“企業(yè)融資、監(jiān)管與投資者保護(hù)”創(chuàng)新團(tuán)隊(duì)的階段性成果
【分類號(hào)】：F233
【正文快照】： 引言會(huì)計(jì)準(zhǔn)則天生是盈余管理借用的工具(沈烈、張西萍,2007)[18],而資產(chǎn)減值會(huì)計(jì)更是由于存在大量的會(huì)計(jì)估計(jì)自然地成為了上市公司從事盈余管理行為借用的主要工具,相關(guān)的文獻(xiàn)也證實(shí)了資產(chǎn)減值會(huì)計(jì)處理中伴隨著大量的盈余管理行為(Riedl,2004;Chen et al.,2004;戴德明等,2005

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 戴德明,毛新述,鄧t，

本文編號(hào)：1377681