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Study on the New Assets Impairment Standards’ Effect to the Earnings Management

Author: LiHongLi
Tutor: TangXinHua
School: Fujian Agriculture and Forestry University
Course: Business management
Keywords: New asset impairment criteria IT industry Impairment of assets Earnings Management
CLC: F224
Type: Master's thesis
Year: 2011
Downloads: 275
Quote: 0
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Abstract


In order to implement the principle of prudence, the balance sheet to more realistically reflect the financial position of the enterprise, in 2001, formulated and promulgated by the Ministry of Finance \establish a provision for asset impairment prepared concept. Asset impairment policy, however, the impact of the company's accounting information has a dual nature, may be a true reflection of the company's operations and condition of the assets may be reduced to the company's earnings management tool. February 15, 2006, the Ministry of Finance has issued new accounting standards system, one of its purposes is to curb earnings management behavior, the system includes a basic standard and 38 specific guidelines, since January 1, 2007, in listed companies within the same time encourage other enterprises. \This provision is significantly different from the original accounting system and accounting standards also different from the International Accounting Standards. The provisions of the current phenomenon of earnings management can play a good inhibition earnings management behavior after the implementation of the guidelines and changes will occur to become the focus of accounting theory and practice of debate. This paper selects listed companies of China's information technology industry financial data for the years 2004-2009, using statistical analysis, the impairment of assets in the implementation of the new accounting standards around the one-way ANOVA and specific accrued project method listed companies in China empirical research. Text is divided into five parts, the first part is an introduction, briefly introduced the background and significance of research, literature review, research, research ideas and methods as well as possible innovations; second part of the asset impairment and related earnings management theory, as well as new asset impairment criteria for earnings management; theoretically, the third part of the use of statistical analysis methods, confirmed the breadth of the provision for bad debts and inventory depreciation in listed companies, the initial inferred assets less value criteria is no provision for the impairment of corporate assets behavior significantly affect; fourth part Impairment of assets around the implementation of the new accounting standards for listed companies in China, an empirical test and analysis, the following conclusions: the new asset impairment criteria The implementation of the effect is not obvious, earnings management behavior did not change after the implementation of the new standards. The fifth part on the basis of the conclusions put forward some suggestions.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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