基于无形资产减值准备的影响动机研究

Effect of Impairment of Intangible Assets Based on Motivation Research

文章以2009-2014年对无形资产计提减值准备的所有上市公司为样本,并加入18个行业控制变量,从影响无形资产减值准备计提的经济性动机、盈余管理动机和稳健性动机的角度出发,研究三大动机对无形资产计提减值准备的影响程度。研究结果发现:上述三大动机对无形资产减值的计提都有不同程度的影响,但是经济因素更为显著,盈余管理因素和稳健性动机不具有显著的影响性。除此之外,盈余管理因素对计提无形资产减值准备的影响与行业具有相关关系但不显著,而经济动机和稳健性动机对计提无形资产减值准备的影响与行业没有相关关系。

Articles from 2009 to 2014 of provision for impairment of intangible assets of all listed companies as samples,and join 18 industries control variable,from the influence of intangible assets impairment provision of economic incentives,surplus management Machine and robustness motivation perspective,the three major motivation for the influence degree of the provision for impairment of intangible assets. The results indicate that the three motivations of intangible asset impairment provision has a different degree of influence,but the economic factors are more significant,earnings management factors and robustness motivation has no significant effect. In addition,Surplus management factors on the provision of intangible assets depreciation reserves and the industry has the effect of correlation but not significant,and the economy Motivation and robustness motivation to make intangible assets depreciation reserves no correlation with the influence of the industry.