资源型企业资产减值计提动机的实证研究

Empirical Study on the Motivations of Assets Impairment in Resource-based Enterprises

本文分别从经济因素和盈余管理因素两个方面对我国资源型企业资产减值计提的计提动机进行研究;实证研究发现,影响资源型企业资产减值计提的因素既包括企业自身的经济因素也包括盈余管理中的扭亏动机、大清洗动机和利润平滑动机等。

This paper research the provision motivation of the impairment of assets of China＇s resource --based enterprises from both the economic factors and earnings management factors. The empirical study found that the factors including not only economic factors of the enterprise itself but also the earnings management motivation, such as motivation losses, big bath and profit smoothing motive.