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Empirical Research of Assets Impairment and Earning Management of Listed Companies

Author: DaiFang
Tutor: QinZhiMin
School: Dongbei University of Finance
Course: Financial Management
Keywords: Impairment of assets Earnings Management New Accounting Standards
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 474
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Abstract


Many scholars and researchers have been very concerned about the problem of earnings management this accounting supervision and research. Most of the listed companies in China through the following three means earnings management: accounting policy choice and change, adjustment and utilization of the production and operation activities, related party transactions. In recent years, accounting supervision of listed companies to increase, and strict constraints related party transactions of listed companies, resulting in the selection and use of accounting policies become a very important means of corporate earnings management. Impairment of assets, is a top priority. The large number of scholars for impairment of assets in the old and new accounting standards under the scope of the impact on earnings management specification and empirical research. Studies have pointed out that under the old criteria system, loss before impairment reversal of asset impairment of earnings management behavior, while weaker evidence that there are to be reversed and interest earnings before impairment mention the impairment of assets of earnings management behavior. New standards system, although no authoritative research confirmed impairment of assets on earnings management changes, but many scholars have pointed out that the new guidelines to avoid and prevent a certain degree of corporate earnings management policy bias, in paper selected the 2007-2009 non-financial listed companies in Shanghai and Shenzhen A-share as samples in the hope that the implementation of the new guidelines, confirmed the relationship between the impairment of assets and earnings management system of the new standards. Framework of this study is divided into five parts, will now be covered are outlined as follows: The first part is an introduction, an overview of research background and motivation, the significance of the study and the research framework of this article. The second part is a literature review, describes the research of Chinese and foreign scholars Impairment of assets of businesses can use this accounting policy for earnings management behavior. The third part is a theoretical analysis of impairment of assets and earnings management, including impairment of assets and earnings management relations, current assets impairment policy's impact on earnings management and motivation. The fourth part is the implementation of China's listed companies in the empirical analysis of asset impairment accounting policy, the focus of this article, elaborated the Institute To verify the assumptions used in research methods, variable selection, regression model, data sources, the results of empirical research and analysis of the results. This paper argues that still exist in the new accounting standards system behavior Impairment of assets to manage earnings, earnings management motivation is divided into four hypotheses were studied on this basis. This paper selects continuous access to the 2007-2009 three-year financial statements and complete financial data in Shanghai and Shenzhen A-share listed companies as samples, the sample is divided into a control sample and the study sample. First independent samples T-test and rank test to test the 2007-2009 impairment of assets of listed companies behavior, and validated four assumption is valid or not, to further validate the four hypotheses, we will establish a linear regression model regression analysis . The fifth part is the research conclusions, recommendations, and limitations of the conclusions obtained by the empirical results, the reform proposals made.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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