会计准则变迁、资产类型与资产减值应计可靠性

Accounting Standards Changes,Assets Types and Accrual Reliability of Assets Impairment

应计可靠性是会计信息质量的重要特征之一。基于现行准则对不同类型的资产减值会计处理的差异化规定,本文研究了不同类型资产减值信息应计可靠性的差异及其原因。研究发现,由于资产减值的计提和转回过程中存在较多的盈余管理行为,资产减值应计的可靠性低于非资产减值应计的可靠性。现行会计准则禁止转回已计提的资产减值准备提高了资产减值应计的可靠性,导致了现行会计准则非流动资产应计可靠性高于流动资产应计的可靠性。相关研究结论为监管机构对于流动资产和非流动资产减值准备的分类管理提供了经验证据。

Reliability and relevance is the important concept of financial accounting and financial reporting. Reliability is still one of the important characteristics of accounting information quality, even if the Chinese accounting standards adopt the fair value measurement after 2007. International accounting standards and other countries （ or regions） accounting standards put the reliability （ or Faithful representation） and the relevance on the most important of the accounting information characteristics quality （Ge Jiashu,2009）. This article studies the reliability of current assets and non-current assets impairment of the implementation of the current accounting standards during year 2007. The results show that the implementation of the current account- ing standards in 2007, which improve the reliability of current assets impairment accruals and non-current assets im- pairment accruals. The reliability is different between current assets impairment accruals and non-current assets im- pairment accruals, the reliability of non-current assets impairment accruals is higher than current assets impairment accruals, due to the current accounting standards prohibit the reversion of provision for non-current assets impairment. The earnings management behavior of listed companies will significantly affect the reliability of assets impairment accruals, The behavior of avoiding reporting losses of listed companies reduce the reliability of current assets impairment accruals, but the behavior of taking a big bath not only reduce the reliability of current assets impairment accruals, but also reduce the reliability of non-current assets impairment accruals, which reduces the quality of ac- counting information. The contribution of this paper is three respects as follows ： （ 1 ） The literature studies the reliability of total accounting accruals, our paper studies more specific of the reliability of assets impairment, we focus on the current assets impairment accruals and non-current assets impairment accruals, and finds that the reliability of current assets impairment accruals and non-current assets impairment accruals is different. This conclusion is helpful to study the reliability of more specific assets in the future period, which enrich the literature of the reliability of assets impair- ment accruals. （2） This paper analyzes the influence of the current asset impairment standards of prohibiting the re- version of the provision for non-current assets impairment from the view of reliability of assets impairment accru- als. The results show that the implementation of current accounting standards improve the reliability of non-current assets impairment accruals. This result provide the empirical evidence for the different rules of provision and reversion of current assets and non-current assets for Chinese current accounting standards. （ 3 ） The results also show that earnings management behavior will significantly reduce the reliability of assets impairment accruals, which is enrich the literature for economic consequences of the earnings management. The conclusions of the study has some practical implications, we suggest that those monitoring department should focus on the current asset impairment provision and reversion behavior during the current assets impairment accounting standard period. , as reducing the behavior of earnings management, such as avoiding reporting losses and taking a big bath through current assets impairment provision and reversion. On the other hand, the asset impairment accounting standard just simply prohibit reversing the provision of non-current assets impairment directly, but when the door is closed, the God will open a window. The asset impairment accounting standard still permit the reversion of provision of non-current assets impairment through the disposal pay attention to those reversion behavior of disposal of non-current impairment accruals. of non-current assets. Therefore, regulators should assets in order to improve the reliability of assets impairment accruals.