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Study on Allocation of Assets Impairment of List Companies

Author: ZhangHePing
Tutor: ShaoRuiQing
School: Shanghai Maritime University
Course: Accounting
Keywords: Impairment of Assets Earnings Management Listed companies
CLC: F275
Type: Master's thesis
Year: 2005
Downloads: 927
Quote: 4
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Abstract


Over the past decade, enterprises are faced with the uncertainty of the economic environment intensifies, asset impairment accounting the countries accounting theory and one of the hot issues of common concern to practitioners. Our relatively late in the research and application of asset impairment accounting standards and supplementary regulations on the provision for impairment of short-term investments, inventory, accounts receivable, long-term investment at the end of 1999, the Ministry of Finance released, asset impairment accounting specific norms. The end of 2000, the new \The enterprises fully recognized in accordance with the new provisions for impairment of assets recognized revenue more robust water through the divestiture of assets, the more true and fair reflection of the quality characteristics of corporate assets and financial position. But on the other hand, asset impairment accounting policy gives enterprises more professional judgment rights, companies can provision ratio determined in accordance with the \One of the tools. In view of this, empirical research methods, A-share listed companies in 2000, 2001, asset impairment policy status of implementation of the expedition to explore what factors listed companies by asset impairment policies on Perfection of assets the corresponding provisions of the impairment accounting policy recommendations. Specifically, the text is divided into five chapters: the first chapter studies the background and issues raised, research ideas and frameworks, research methods and significance. The second chapter briefly reviews the historical evolution of the asset impairment policies at home and abroad and asset impairment accounting literature, descriptive statistics and empirical test of this article provides a background to the study. The third chapter on accounting policy choices motivated several theoretical perspectives preliminary study: the decision-usefulness view, agency theory and contract theory, and enterprise asset impairment policies of several economic motivation factors were analyzed. Chapter is the full text of focus in the background and theoretical analysis based on select 2000 and 2001, the Shanghai A-share listed companies as the research sample, descriptive analysis and regression analysis using SPSS execution assets less emphasis on the impact of the Listed Companies value of empirical research, and policy factors to explain the combination of special political and economic environment. The study results show that: the impairment of assets of listed companies provision to improve the quality of assets, different economic motives execution of asset impairment accounting policy, deficits motives listed companies generally will choose the lower asset impairment count mentioning that the proportion of loss motivation listed companies generally will choose a higher proportion of the impairment of assets. Chapter 5 gives the conclusions of the study, recommendations and research limitations. This paper argues that to solve the listed companies in China is not appropriate as an impairment of the status quo, the most important measure is to improve our impairment of assets

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