资产减值准备与盈余管理的实证研究

An Empirical Research on Assets Depreciation Preparation and Earnings Management

基于新企业会计准则的研究框架,通过对上证A股公司2005-2007年数据的对比分析,发现在新资产减值准则实施前后,企业的资产减值计提行为都同时受到了盈余管理因素和反映其自身经营状况的经济因素的影响,新准则从规模上降低了不当减值准备对会计信息质量的影响,但却没有能够抑制企业资产减值准备计提中的盈余管理动机,反而使这种动机有所加强。

Based on the framework of the new accounting standards, the paper presents an empirical study on the financial data of Ashare companies listed on the Shanghai stock market during the period of 2005 through 2007. The research finds that the assets depreciation accounting of an enterprise is under the influence of both earning management and the economic factors reflecting its operation, after the application of the new accounting standards, which reduces the influence of improper depreciation on the quality of accounting information, but cannot refrain the earnings management motivation in the assets depreciation accounting, on the contrary, it enforces the motivation.