| 我国债务重组会计准则变更对上市公司的影响 |
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| 引用本文： | 许文静,王君彩. 我国债务重组会计准则变更对上市公司的影响[J]. 山西大学学报(哲学社会科学版), 2012, 0(5): 122-127 |
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| 作者姓名： | 许文静 王君彩 |
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| 作者单位： | 中国石油大学工商管理学院;中央财经大学会计学院 |
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| 摘 要： | 文章实证分析了与2001年债务重组准则相比,2006年债务重组准则的变更,重组公司利用债务重组收益扭亏为盈动机发生的变化及其来源。研究结果发现,2006年债务重组准则变更后,上市公司利用债务重组收益扭亏为盈保住上市资质的盈余管理动机增强了,盈余管理动机增强主要源自*ST公司的债务重组行为,基于整个沪市A股证券市场,这种经济后果不具有普遍性和严重性。通过对研究结果进一步分析,文章认为我国2006年债务重组准则的变更整体上具有合理性。
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| 关 键 词： | 会计准则 债务重组 扭亏为盈 |
The Impact of the Change of Accounting Standard for Debt Restructuring on Listed Companies |
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| XU Wen-jing,WANG Jun-cai. The Impact of the Change of Accounting Standard for Debt Restructuring on Listed Companies[J]. Journal of Shanxi University(Philosophy and Social Sciences Edition), 2012, 0(5): 122-127 |
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| Authors: | XU Wen-jing WANG Jun-cai |
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| Affiliation: | 1.School of Business Administration,China University of Petroleum-Beijing,Beijing 102208,China; 2.School of Accountancy,Central University of Finance and Economics,Beijing 100081,China) |
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| Abstract: | This paper empirically analyzed the incentive changes and causes of restructuring companies turning losses into gains by using the gain on debt restructuring after debt restructuring accounting standard changed in 2006 through the comparision with the standard in 2001.The results indicate earnings management incentive increases after the change of accounting standards for debt restructuring in 2006,and this economic consequence is mainly caused by the debt restructuring behavior of *ST companies which is not ubiquitous and serious based on the Shanghai securities market.Through further analysis of the findings,this paper concludes that the change of accounting standards for debt restructuring in 2006 is reasonable. |
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| Keywords: | accounting standard debt restructuring turning losses into gains |
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