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Research on the Impact of the Assets Impairment under the New Accounting Standards for Earnings Management

Author: ShuHongJuan
Tutor: YuXueHua
School: Suzhou University
Course: Accounting
Keywords: Impairment of assets Earnings Management New standards
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 875
Quote: 2
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Abstract


For impairment of assets has been the primary means of one of China 's listed companies earnings management , asset impairment accounting policy is a double-edged sword . On the one hand , the impairment of assets provision is conducive to the condition of the real reaction of corporate assets ; the other hand, there is a strong subjective judgment reversal of the impairment of assets , accounting information is likely to cause not accurately reflect the actual situation of the enterprise , the parallel between the two prompted the management of listed companies for asset impairment earnings management behavior . February 15, 2006 issued by the Ministry of Finance , \value ready for earnings management . In this paper, the implementation of the new accounting standards as an opportunity to discuss the impact of the new standards on earnings management of listed companies Impairment of assets , to explore the effect of the implementation of the new standards of asset impairment , highly theoretical significance and practical value . Firstly, from the perspective of the classical theory , analysis of listed companies for asset impairment motivation for earnings management ; followed by analysis of the inhibition of the new standards of the impairment of assets of listed company earnings management and may provide a new space . Manufacturing industry from 2005 to 2007 in Shanghai and Shenzhen listed company on the basis of theoretical analysis , this sample companies select the relevant financial data for the empirical analysis . The study found that: first , the implementation of the new standards for asset impairment does to a certain extent , restricted the behavior of listed company earnings management tool the use of long-term impairment of assets . Second, listed companies have to take advantage of short-term assets for impairment project to be reversible tendency to manage earnings . Finally, in response to the findings , the paper put forward the suggestions , in order to provide some views on the reference standard setters and regulatory authorities .

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