扭亏上市公司资产减值准备计提的差异性分析

TheAnalysis of theAssets Impairment Policy in Loss-Converting Listed Company

研究表明,扭亏上市公司会利用资产减值准备进行盈余管理。本文拟对可能影响我国扭亏上市公司的各种因素展开分析,用实证方法描述各因素影响的差异性,以期能有助于会计信息的使用者更好地评价企业盈利情况。

According to the research, loss-converting listed company often manages earnings by using the assets impairment policy. This paper chooses five factors to verify the motivation and reason of earning management using assets impairment. Based on the study result, the paper arrives some conclusions, enhance the externals evaluate the quality of the listed company.