递延所得税资产的确认与盈余管理 (1)

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1、AbstractTheAccountingStandardsforBusinessEnterprisesissuedon15February2006substantiallyconvergedwitllInternationalFinancialRepor打ngStandards．Theproblemsswitchingfromthepreviousaccountingstandardstothenewoneandimplementationeffectshavebeengenerallyconcemedbyr

2、egulators，scholorsandprofessionals．AstothestandardoflncomeTax，whetherthefutureearningspredictionuponwhichdeferredtaxassetsisfullyrecognizedandreliable?Canthefutureeconomicbenefitsofdeferredtaxassetsflowintothecompany?Dolistedcompaniesusetherecognitioninterms

3、ofdeferredtaxassetsasalloverstatingearningstool?Thisstudymainlyinvestigatestheabovequestions．Thisstudyexaminesthefollowingissues，using2006annualreportsand2007data：firstly,whetherfutureearningsprediction，whichtheretroactiverecognitionofdeferredtaxassetsisbase

4、don，isrelevanttothehistoricalearnings，andusesthe2007actualearningsdatatodetectwhetherthefutureearningspredictionisaccurate；thenexploreswhetherthenewlyadoptedrecognitionpolicyofthedeferredtaxassetswhichallowsmoresufficientsubjectivejudgmenthasgiventhemanageme

5、ntopporttmitiesofearningsmanagement；atlast，assesstheincrementalusefulnessofdeferredtaxassetsindetectingearningsmanagementtoavoidalossbeyondtotalaccrualsandabnormalaccruals．Evidencessuggestthatfutureearningsprediction，whichtheretroactiverecognitionofdeferredt

6、axassetsisbasedon，ishighlyrelevanttothehistoricalearningsand2007actualearnings，exceptthattheearningspredictionofthe2006losscompaniesisnotSOaccurate．Theresultdoesn’trevealthatcompaniesoverstate2007incomeusingdeferredtaxassetfortheirbonusandfortheirdebtcontrac

7、tmotivations．However,thelistedcompaniesbeingspecialtreatedduring2006doextensivelyrecognizedeferredtaxassetstooverstateassets．Evidencessuggestdeferredtaxassetsprovideincrementalvalueovertotalaccrualitemswhendetectingearningsmanagementofallprofitcompanies，howe

8、ver，thisconclusioncannotbedrawnwhenturnstosmallprofitcompanies．Thecontributionofthisstudymightbethefollows：undertheinstitutionalbackgroundofincometaxaccountingstandardstransformation，thisstudyem