上市公司长期资产减值转回的实证的的研究

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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