资产减值政策对上市公司会计稳健性的影响

The Impact of Asset Impairment Policy on Accounting Conservatism

资产减值政策与上市公司会计稳健性存在关系,新准则期后资产减值政策变更对会计稳健性的影响需要着重考察。研究发现,企业资产减值规模与会计稳健性密切相关,资产减值政策是上市公司会计稳健性变化的重要原因。相对盈利公司而言,亏损公司资产减值规模对会计稳健性的影响更显著。执行新资产减值政策后,上市公司长期资产减值规模与会计稳健性正相关,而短期资产减值规模与会计稳健性负相关。

This paper analyses the relationship between asset impairment policy and accounting conservatism of listed companies,focusing on testing asset impairment policy changes which affect the accounting conservatism after the new accounting principles. The study finds that asset impairment size of listed companies is closely related to the accounting conservatism. Asset impairment policy change is an important cause of changes in accounting conservatism. Compared with the profit-making company,the impact of assets impairment size of loss-generating company on accounting conservatism is more pronounced. After the implement of asset impairment principles,the scale of longterm assets impairment of listed companies has a positively correlated with accounting conservatism. Meanwhile the scale of short-term asset impairment has a negative correlation with accounting conservatism.