资产减值、披露格式和信息含量——基于中国资产减值准备明细表的经验证据

Asset Impairment,Disclosure Format and Information Content——Empirical Evidence on China Statement of Asset Impairment Subsidiary

2006年我国的企业会计准则不但改变了资产减值的计提和转回的内容,还修改了资产减值的披露格式,即取消了资产减值准备明细表,只要求披露资产减值准备总额。通过对我国2001-2006年的上市公司数据的分析,研究了资产减值的披露格式和信息含量的关系。研究发现,资产减值的明细数据的信息含量显著高于资产减值总额,同时资产减值的各项明细数据的预测能力和解释能力是有差异的。研究结论表明,资产减值的披露格式的改变(即取消资产减值准备明细表)降低了会计报表的信息含量。

In 2006 China government not only changed the contents of the asset impairment that should be accrued and reserved, but also cancelled the disclosure requirement of subsidiary statement of asset impairment. That is, the total asset impairment replaces the subsidiary of asset impairment in the financial statements and the detailed information of asset impairment is only required in notes. The paper bases on the data of listed companies from 2001 to 2006 and compares the information contents of the total asset reserve with the eight asset reserve respectively. Our results show that the information content of eight asset impairment is significantly more than that of the total asset impairment and the ability of forecasting and explaining of different asset impairment is different. Therefore, we conclude that the cancellation of the statement of subsidiary of asset impairment reduces the information content of the financial report.