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An Empirical Study on Reserve of Assets Impairment Affect Company Earning Management

Author: GuoLianLi
Tutor: ZhangHuaLun
School: Xi'an University of Technology
Course: Accounting
Keywords: Impairment of assets Earnings Management New Accounting Standards
CLC: F275
Type: Master's thesis
Year: 2009
Downloads: 415
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Abstract


In recent years, the use of impairment of assets of listed companies to manipulate profits phenomenon has seriously affected the authenticity of accounting information. In order to curb this phenomenon, the Ministry of Finance issued the \Impairment of assets compared to the old standards, new standards of the biggest changes in the performance of long-lived assets for impairment reversal prohibit this content. However, this reform is able to completely stop the use of asset impairment corporate earnings management, theorists on this controversial intense. Advocated a ban on reversal of impairment of assets scholars believe that asset impairment has become a tool to manipulate profits of listed companies, new standards can effectively curb this phenomenon; while advocating allow the reversal of scholars believe that listed companies to manipulate profits caused by reasons multifaceted aspects should be analyzed. Theoretical and empirical research into two parts, the theoretical analysis to study abroad for asset impairment motivation and earnings management scheme based on the theory of asset impairment accounting from problems start to the new accounting standard for impairment of assets recognized measurement and disclosure requirements and other aspects are analyzed, and through the comparison of the old and new criteria for asset impairment summarizes the advantages and disadvantages of the new guidelines; In the empirical part, collecting and sorting the listed companies from 2005 to 2007 for three consecutive years the assets less allowances empirical data, and its overall and individual conduct a descriptive statistical analysis, also discussed with strong incentives to manage earnings of companies use asset impairment losses net profit manipulation behavior; finally, to establish a research hypothesis and neural networks models were used multiple regression methods and BP neural network technology, the overall situation of impairment of assets of listed companies as well as new standards affect earnings management were analyzed and studied. The empirical results show that: the presence of listed companies to avoid the loss of income smoothing and earnings management, asset impairment reversal of proportion with the company whether the loss for the year was significantly negatively correlated with the company that year turnaround, high profitability and company size is a significant positive relevant; 2006 (reversal of impairment of long-lived assets allowed last year) listed companies did not increase the current assets impairment provision and reversal of long-lived assets and the assets of the three years 2005, 2006 impairment was no significant difference between the case; new standard prohibits reversal of impairment long-lived assets for impairment, although to some extent on earnings management behavior can be curbed, but listed companies can still use current assets impairment manipulate profits.

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