上市公司操纵资产减值动因的实证分析

Empirical Analysis on Motivation Influencing Assets Impairment of Listed Companies

采用实证分析的研究方法,利用2002—2004年A股上市公司的数据,纵向分析上市公司是否利用计提和转回资产减值准备进行盈余管理。以2002年巨亏公司为研究样本,比较其在2002—2004年三年期间资产减值准备的计提和转回情况。对巨亏公司相应指标进行对比分析,结果显示,巨亏公司存在利用转回资产减值准备进行盈余管理的行为。

An empirical method was used to analyze the data of A share market listed companies m the years of 2002 -2004 and to investigate whether they managed the earnings by drawing and reversing assets impairment. The assets impairment drawing and reversing during the years of 2002 -2004 is comparatively analyzed with macro - loss companies in 2002 as a sample. The results indicate that macro - loss companies did manipulate profit by reversing assets impairment.