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Study on Allocation Behavior of Impairment of Assets Reserves of the Listed Companies with Small Profits

Author: DongWeiWei
Tutor: ZhuHePing
School: Jiangnan University
Course: Business management
Keywords: Low-profit - listed companies Earnings Management Provision for asset impairment
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 347
Quote: 2
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Abstract


Provision for asset impairment are a hot research in theoretical and practical circles . The existing theoretical research provision for asset impairment influencing factors of listed companies from different angles and aspects of research, has accumulated a large number of results . The impairment of assets of listed companies between the different income factors should be different , for example , meager profit of listed companies and losses boss between this study a company listed on the low-profit asset impairment provision of influencing factors . In this paper, meager profit of listed companies in the Shanghai Stock Exchange and Shenzhen Stock Exchange between 2004-2006 244 samples for research , application of multiple regression analysis provision for asset impairment analyzes the factors affecting low-profit - listed companies ; the use of stack regression method were compared to the Shenzhen Stock Exchange for a small profit the year with the loss of the significant factors affecting the impairment of assets of the same company differences . The results showed : low-profit - listed company's assets Impairment Calculation more by their own performance and to enhance the impact of performance incentives to manage earnings , industry factors had no significant effect . This shows that the low-profit provision for impairment of assets of listed companies prepared to some extent reflect the company's own changing business environment ; significant effect on the low-profit year impairment of assets economic factors and surplus management provision for impairment loss year there are also a great impact , but the earnings management factors in particular. Therefore, economic factors and earnings management factors significantly affect the low-profit - listed company's assets impairment provision behavior ; small profit consecutive year with the loss of the significant factors affecting the same company there are significant differences hypothesis is confirmed .

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