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ID:32228656
大小:1.42 MB
页数:53页
时间:2019-02-01
《上市公司长期资产减值转回的实证的的研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、ABSTRACTIn2001,implementoftheimpairmentofassetsthatincludeeightitemswererequiredbytheMinistryofFinanceinChina.Also.assetwrite-downreversals1】l惴allowedwithoutmuchrestrictionifspecifiedtgrlnsweremet.IthasbeensixyearstilltheNewAccountingStandardsareaffectivein2007.Duringthis
2、period,reportingincentiveshavedominatedmanagerialreversaldecisions,whichhavebroughtaboutseriousdistortioninaccountinginformation.Forthatreason,theNewAccountingStandardsWCTeissuedinFeb.2006.whichrequiresthatanyrecognizedimpairmentlossescannotbereversed.Sowhatabomtheimpleme
3、ntationofthe.impairmentofassetsbythelistedcompanyinourcountryinthatperiod?Istherevisionof‘ImpairmentofAsset’conformingtotheactualconditionsofourcapitalmarket?Whycannottherecognizedimpament.10ssesbereversed,isiteffectiveinreducingthewide-spreadpricemanagementnow?Willitimpr
4、ovethequalityofaccountinginformation?Tofmdouttheanswers.itbegins、撕tllintroductionoftheoreticalbasisofassetsimpairment,thefeatureofnewaccountingstandardandthebackgroundoftherevisionofthenewstandardon‘ImpairmentofAsset’.Thenanalyzetherelationshipbetweenimpairmentofassetandt
5、heearningmanagementandanalyzethedilemmainthepolicythin比“留删impairmentlossescallbereversedornot.Thenweraisedinfluencingfactorsoftheimplementationofimpairmentofasset.Inempiricalresearch,thispaperstatisticallyanalyzestheimplementationofther芑ve俄ofimpairmentlossesinthelistedcom
6、pany,comparesthefeaturesofimplementationwiththenon—implementationsub-sample,andthereVel'Sefromgaintolossofthelistedcompanyifrecognizedimpairmentlossescannotbereversedbefore2007.Thenwebuildaregressionmodeltoanalyzethefactorsofimplementationofthereverseofimpairmentlosses.Fi
7、nally,accordingtotheresultandrelevanttheory,aswellasspecificconditionsofourcountry,providesomeappraisalandcommentsonthenewpolicy.2006isthelastyearthatassetwrite—downreversalswereallowed.T11ispaper、“lldosomespecialresearchintheimplementationofit.ABSTRACTTakentogether,0111"
8、resuitsshowthattheaccountingmodebaseontheconservatismprinciplewouidbemoresuitabletoOUtcountry.Th
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