微利上市公司资产减值准备计提实证研究被引量：7

Empirical Study of the Allocation Behavior of Impairment of Assets Reserves of the Listed Companies with Small Profits

下载PDF

导出

摘要本文采用多元回归分析法对影响微利上市公司资产减值准备计提行为的因素进行了分析;运用堆栈回归法对连续微利与亏损年度内上述因素影响同一公司的差异性进行了比较;在考虑公司个体特点的基础上,运用随机效应影响的面板模型进行了敏感性分析。研究表明:行业与盈余管理因素对同一公司在连续的微利与亏损年度前后影响的差异性显著,而企业业绩因素不显著。研究同时发现了因高层管理者变动而进行大清洗行为的证据。 In this paper,factors affecting the allocation behavior of impairment of assets reserves of the listed companies with small profits are analyzed by linear regression analysis,and different influence on the same company by the factors is compared between continued small profits and losses year with stacked regressions.Considering the distinguishing feature of diverse companies,sensitive analysis is processed with random-effect panel data model.The study shows:the difference affected by industry,achievement and earning management factors is not outstanding before and after the year of continued small profits and losses.Simultaneity,the evidence of taking a bath for high administrators' alteration is also discovered.

作者李扬田益祥

机构地区电子科技大学管理学院

出处《管理评论》 2007年第2期33-39,56,共8页 Management Review

关键词微利上市公司资产减值盈余管理

分类号 F275 [经济管理—企业管理]

引文网络
相关文献

参考文献15

1Chen, C.J.,S.Chen, X.Su, et al..Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market.Journal of International Accounting Research,2004(1):43-61.
2Rees,L.,S.Gill,R.Gore. An Investigation of Asset Write-Downs and Concurrent Abnormal Accruals.Journal of Accounting Research,1996(34):92-123
3Strong,J.,J.Meyer. Asset Writedowns:Managerial Incentives and Security Returns.Journal of Finance, 1987(7):153-178
4Yoon,S.,G.A.Miller. Cash from operations and earings management in Korea.The International Journal of Accounting,2002(4):395-426
5Alfred,L.,Chye.Loh, Tin Hoe Tan. Asset Write-offs:Managerial Incentives and Macroeconomic Factors.Abacus, 2002(1):65-87
6Riedl,E.J.. An Examination of Long-Lived Asset Impairments.Accounting Review,2004(3):823-852
7Elliott,J.,W.Shaw,G.Waymire. Write-offs as accounting procedures to manage perceptions.Journal of Accounting Research,1988,26:91-119
8Strong,J., A.Thakor, J.Mover. Assets writedowns:Managerral incentives and security returns.Journal of Finance,1987,42(3):643-661
9McNichols,M.,G.Wilson,L.DeAngelo. Evidence of earings management from the prevision for bad debts.Journal of Accounting Research, 1988,26:1-29
10Zucca,L.J., D.R.Gampell. A closer look at discretionary write-downs of impaired assets.Accounting Horizons,1992(9):30-41

二级参考文献25

1胡春元.论选择会计政策的立场[J].四川会计,1996(2):13-14. 被引量：5
2张俊民牛建军.预亏公司减值准备会计政策选择实证研究[A]..中国会计国际化专题[C].北京:中国财政经济出版社,2004.316-329.
3Chen C J, S Chen, X Su, et al. Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market[J]. Journal of International Accounting Research, 2004, (1) : 43-61.
4Elliott J, W Shaw,G Waymire. Write-offs as accounting procedures to manage perceptions[J]. Journal of Accounting Research, 1988, 26 (Supplement):91-119.
5FASB. SFAS 144-Accounting for the impairment or disposal of Long-Lived assets[S].2001.
6Francis J, J Hanna, L Vincent. Causes and effects of discretionary asset write-offs[J].Journal of Accounting Research, 1996,34 (Supplement) : 117- 134.
7Greene W H. Econometric analysis[M]. 2002, Prentice Hall.
8Grover M B. Generally vague accounting principles[J]. Forbes , 1992, (14):462.
9IAS C. IAS 36-Impairment of assets and IAS 38-Intangible assets[S]. 2004.
10Linden D W. Lies of bottom line[J]. Forbes , 1990, (12):106.