| 企业资产减值政策选择经济动机研究——基于新准则颁布后资本市场的经验数据 |
| |
| 引用本文： | 吴虹雁. 企业资产减值政策选择经济动机研究——基于新准则颁布后资本市场的经验数据[J]. 南京农业大学学报(社会科学版), 2011, 0(3): 25-32 |
| |
| 作者姓名： | 吴虹雁 |
| |
| 作者单位： | 南京农业大学经济管理学院; |
| |
| 基金项目： | 南京农业大学农业经济管理学科经费资助 |
| |
| 摘 要： | 以沪、深市A股上市公司2005—2008年资产减值准备的计提和转回为研究对象,通过比较其资产减值行为在新准则颁布前与实施后的异同,分析上市公司资产减值政策选择的经济动机。研究显示:新准则压缩了上市公司盈余管理空间,尤其削弱了公司盈余平滑的动机;准则执行期后,上市公司长期资产减值金额在一定程度上反映了其资产创值能力的变化,达到了政策原有预期;上市公司对短期资产减值准备的计提大于以前年度,可能利用短期资产减值进行利润操纵;上市公司有扭亏、脱帽和防亏动机,准则应完善对短期资产减值的制度约束。
|
| 关 键 词： | 短期资产 长期资产 计提 转回 经济动机 |
On the Economic Motivations for Asset Impairments Policy Choice: Based on the Post-new Code Empirical Data of Capital Market |
| |
| WU Hong-yan. On the Economic Motivations for Asset Impairments Policy Choice: Based on the Post-new Code Empirical Data of Capital Market[J]. Journal of Nanjing Agricultural University(Social Science Edition), 2011, 0(3): 25-32 |
| |
| Authors: | WU Hong-yan |
| |
| Affiliation: | WU Hong-yan(College of Economics & Management,Nanjing Agricultural University,Nanjing 210095,China) |
| |
| Abstract: | Taking the short-term and long-term assets of accruing and switching back as the object of research,the present paper analyzed the data between 2005 and 2008 on Shanghai and Shenzhen Exchanges,compared the assets impairment behaviors in the prior and post new code periods,and studied the economic motivations for the asset impairments policy choice of listed companies.Research showed that the new code reduced the space for earnings management of listed companies,and in particular,weakened the motivation of e... |
| |
| Keywords: | Short-term Assets Long-term Assets Accrue Switch Back Economic Motivation |
| 本文献已被 CNKI 等数据库收录！ |
|
