盈余管理动机、会计政策选择与约束——基于资产减值准则变迁的实证研究
Earnings Management Motivations,Accounting Policy Choices and Constraints——An Empirical Study Based on the Changes of Accounting Standard of Asset Impairment
作者:王虹;
Author:
收稿日期: 年卷(期)页码:2011,(04):-103-112
期刊名称:四川大学学报(哲学社会科学版)
Journal Name:Journal of Sichuan University (Social Science Edition)
关键字:盈余管理动机;资产减值准则变迁;调增利润;调减利润
Key words:
基金项目:教育部人文社科基金资助项目“基于会计准则变迁的上市公司盈余管理研究”(09XJA790006)
中文摘要
对资产减值准则变迁前后上市公司盈余管理状况进行的实证研究表明:具有调增利润动机的微利企业、扭亏企业均倾向于少计提减值准备,提高减值准备的转回比例;具有调减利润动机、为以后通过减值准备转回调增利润的当年亏损企业,均倾向于多计提减值准备,降低减值准备的转回比例。2007-2008年度新资产减值会计准则实行后,上述调整利润的状况减弱或不成立,表明会计政策的改变在一定程度上约束了上市公司的盈余管理行为。
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