对我国上市公司计提无形资产减值准备的实证分析  

Empirical Analysis on Listed Corporations' Preparing for Intangilbe Assets Devaluation

作　　者：李燕[1] 白仲林[1] 

机构地区：[1]天津商学院管理学院,天津300134

出　　处：《天津商学院学报》2005年第5期47-50,57,共5页Journal of Tianjin University of Commerce

基　　金：天津市高校哲学社会科学项目(20032409)

摘　　要：通过对2001-2003年上市公司计提无形资产减值准备的实证研究,分析了我国上市公司计提减值准备的具体情况,尤其是在会计政策变更当年准备的计提情况和以后年度的表现,发现上市公司有利用无形资产减值准备进行盈余管理的动机。By employing the empirical analysis of the intangible assets devaluation reservation in our country＇ s list corporations from 2001 to 2003, this article reaches the points on the details of how listed corporations have reserved the intangible assets devaluation. Through the comparation of the behavior in the policy changing year and in the subsequent years , the article concludes that listed corporations have the motivation of manipulating their surplus. In addition , the article points out some suggestions to regulate the problem exiting in intangle assets devalue reserve.

关 键 词：无形资产 减值准备 盈余管理 实证研究 

分 类 号：F234.4[经济管理—会计学]