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Management Ownership Structure, Impairment of Long Term Assets and Earnings Management

Author: LiQiuYu
Tutor: WangZuo
School: Anhui University of
Course: Accounting
Keywords: Ownership structure Agency theory Earnings Management Impairment of long-lived assets Standards Reseller
CLC: F271;F224
Type: Master's thesis
Year: 2011
Downloads: 129
Quote: 0
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Abstract


Since the establishment of China's securities market , in order to improve the quality of accounting information of listed companies , regulate their accounting treatment , the Ministry of Finance has repeatedly introduced laws and regulations related asset impairment . February 15, 2006 , the Ministry of Finance issued a new \Seal the listed companies to take advantage of the early provision of long-term asset impairment , post- reversal \In order to detect the effect of the implementation of the new standards , combined with two means of theoretical analysis and empirical research carried out a detailed study of the problem of impaired assets . The theoretical analysis, the author analyzed from the perspective of agency theory earnings management , asset impairment criteria listed companies seeking logical relationship of earnings management , finally combine the unique ownership structure of China's capital market , analysis of the implementation of the assets of the state-owned enterprises and private enterprises the difference between its root causes impairment criteria , little literature to study this aspect of the problem , which is a major innovation of this paper . By theoretical analysis , we propose two hypotheses H1 : new guidelines promulgated guidelines for impairment of long-lived assets are still subject to the impact of earnings management motivation ; H2: differences in ownership structure , resulting in a listed company to take advantage of long-term asset impairment criteria there are differences. In order to test these two hypotheses , Shanghai and Shenzhen A-share listed companies 2007-2009 data sample empirical research . The empirical results show that : from 2007 to 2009 , China 's listed companies persists impairment of assets to manage earnings , listed companies have to take advantage of a provision for impairment of long-lived assets , write-off of the impairment of long-lived assets to achieve deficits earnings management motivation situation ; different ownership structure on the implementation of the corporate guidelines also affect the use of state-owned enterprises \The formulation of corporate accounting standards in China as well as the financial reports of listed companies , this study has important academic significance and practical significance .

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