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An Empirical Study on Implementation Effects of Asset Impairment Standard

Author: YangXueLian
Tutor: SunYuFu
School: Tianjin University of Commerce
Course: Accounting
Keywords: Impairment of Assets Earnings Management Economic factors Empirical research
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 611
Quote: 0
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Abstract


In 2006 , China introduced a new \New standards in asset impairment policy has changed dramatically over our previous system of asset impairment , which is a characteristic of the most significant prohibits the reversal of norms in 8 specific guidelines for impairment of long-lived assets . New guidelines listed companies perform more than three years , provisions for impairment of assets if there is help to curb the behavior of corporate earnings management , the ability to effectively improve the quality of accounting information , which is what this article need to study the problem . Body part of this article is divided into theoretical analysis , policy analysis and empirical analysis of three major layers, and an empirical study focusing on the implementation of the 2004-2008 Shenzhen A-share listed company asset impairment policy and analyze its impact factor. In the theoretical analysis , this paper first start from the most basic concepts expounded the theoretical basis and implementation of asset impairment accounting significance ; asset impairment policy analysis of the new standards on earnings management in the policy analysis section of this article , including inhibition role and leave the space ; theoretical analysis and policy analysis on the basis of this paper for further empirical research, first proposed the assumptions of this study , extraction of design variables and model as the research object , to 505 in Shenzhen a-share listed companies SPSS software descriptive statistics , correlation analysis and multiple linear regression analysis , combined with China 's political and economic environment and reasonable explanation . The study found : 2006 guidelines issued then , the existence of a large amount of the reversal of impairment of assets ; implementation of the new asset impairment criteria , structural changes to the listed companies in the provision for impairment of assets , mainly for reduce the provision for the impairment of long-lived assets , but to increase the provision of short - term impairment of assets . The research results show that the implementation of the new guidelines allowing companies to provision for impairment more time to consider the economic factors , to some extent inhibited the phenomenon of corporate earnings management , asset quality to get a better guarantee .

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