新会计准则颁布前后资产减值准备与盈余质量研究——来自2001～2008年中国制造业上市公司的经验证据被引量：8

A study on the relationship of impairment provision and earnings quality around the promulgation of new accounting standards

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摘要本文以中国A股制造业上市公司的横截面数据为基础,利用邹至庄检验方法分析了新会计准则体系的颁布对资产减值准备与会计盈余质量间关系的影响。实证结果表明:(1)新会计准则的颁布虽然降低了长期资产减值准备的计提和转回规模,但却相应地提高了流动资产减值准备的规模;(2)资产减值准备的计提与转回规模都显著降低了会计盈余质量;(3)新会计准则的颁布显著降低了上市公司长期资产减值的转回、流动资产减值的计提和转回对盈余质量的负面影响,但并没有改善长期资产减值计提对会计盈余质量的负面影响。 Using the cross-sectional data of Chinese A-share listed companies in manufacturing industry, this paper adopts Chou-test to explore the impact of the promulgation of new accounting standards on the relationship between provision for impairment of assets and earnings quality. The empirical results show that：（i） the promulgation of new accounting standards significantly reduces the size of provision for and reversal of long-term asset impairment, but increases those for short-term asset impairment; （ii） the size of provision for and reversal of asset impairment significantly lower earnings quality; （iii） the promulgation of new accounting standards significantly reduces the negative impacts on earnings quality by the size of reversal of long-term asset impairment, the size of provision for and reversal of short-term asset impairment. However, the promulgation of new accounting standards does not influence the relationship between the size of reversal of long-term asset impairment and earnings quality.

作者罗进辉李超

机构地区西安交通大学管理学院

出处《证券市场导报》 CSSCI 北大核心 2010年第7期37-43,共7页 Securities Market Herald

关键词资产减值准备盈余质量新会计准则上市公司 impairment earnings quality new accounting standard listed company

分类号 F830.2 [经济管理—金融学]

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