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| 资产减值与利润操纵的实证分析 | |
| 引用本文： | 岳琴,欧珊,张景兰.资产减值与利润操纵的实证分析[J].辽宁工程技术大学学报(社会科学版),2010,12(1):43-46. |
| 作者姓名： | 岳琴 欧珊 张景兰 |
| 作者单位： | 1. 大连工业大学,管理学院,辽宁,大连,116034 2. 大连工业大学,研究生学院,辽宁,大连,116034 3. 大连工业大学,财务处,辽宁,大连,116034 |
| 基金项目： | 辽宁省教育厅人文社会科学研究基金资助项目(2009B024) |
| 摘 要： | 针对资产减值准备对利润的影响,选取中国A股上市公司样本2006年至2008年资产减值准备应用情况进行实证分析,发现：资产减值准备应用呈逐年上升趋势,计提比例也呈上升趋势,且大比例计提资产减值准备呈现上升。上市公司利用资产减值准备政策进行利润操纵比较明显,建议改进资产减值准备的信息披露、设置合理的财务评价标准等制约企业利润操纵。研究结果对完善上市公司信息披露有参考价值。 |
| 关 键 词： | 资产减值准备 上市公司 利润操纵 |
Empirical analysis:assets impairment and profit manipulation |
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| YUE Qin,OU Shan,ZHANG Jinglan.Empirical analysis:assets impairment and profit manipulation[J].Journal of Liaoning Technical University(Social Science Edition),2010,12(1):43-46. | |
| Authors: | YUE Qin OU Shan ZHANG Jinglan |
| Institution: | 1.Management School/a>;Dalian Polytechnic University/a>;Dalian 116034/a>;China/a>;2.Graduate School/a>;3.Financial Department/a>;China |
| Abstract: | In view of the existing situation that assets impairment has impacts on the profit,the article makes empirical analysis by choosing a sample of listed companies in China's A-share market from 2006 to 2008,and conclusions are drawn: The provision for the impairment shows an upward trend year by year,the accrual ratio is also on the rise,and the large accrual ratio of assets impairment is also rising,which shows that listed companies make use of assets impairment to manipulate profits.Relevant countermeasures... |
| Keywords: | assets impairment listed company profit manipulation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |