| 上市公司操纵资产减值动因的实证分析 |
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| 引用本文： | 付羽. 上市公司操纵资产减值动因的实证分析[J]. 大庆师范学院学报, 2008, 28(3): 41-47 |
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| 作者姓名： | 付羽 |
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| 作者单位： | 武汉大学,经济管理学院,湖北,武汉,430070 |
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| 摘 要： | 采用实证分析的研究方法，利用2002-2004年A股上市公司的数据，纵向分析上市公司是否利用计提和转回资产减值准备进行盈余管理。以2002年巨亏公司为研究样本，比较其在2002-2004年三年期间资产减值准备的计提和转回情况。对巨亏公司相应指标进行对比分析，结果显示，巨亏公司存在利用转回资产减值准备进行盈余管理的行为。
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| 关 键 词： | 资产减值 盈余管理 减值转回 |
| 文章编号： | 1006-2165(2008)03-0041-07 |
| 修稿时间： | 2008-01-07 |
Empirical Analysis on Motivation Influencing Assets Impairment of Listed Companies |
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| FU Yu. Empirical Analysis on Motivation Influencing Assets Impairment of Listed Companies[J]. Journal of Daqing Normal University, 2008, 28(3): 41-47 |
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| Authors: | FU Yu |
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| Affiliation: | FU Yu ( Economics and Management School, Wuhan University, Wuhan 430070, China) |
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| Abstract: | An empirical method was used to analyze the data of A share market listed companies in the years of 2002-2004 and to investigate whether they managed the earnings by drawing and reversing assets impairment.The assets impairment drawing and reversing during the years of 2002-2004 is comparatively analyzed with macro-loss companies in 2002 as a sample.The results indicate that macro-loss companies did manipulate profit by reversing assets impairment. |
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| Keywords: | assets impairment earnings management reverse assets impairment |
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