资产减值会计政策变化的效应分析——来自2005～2006年中国A股上市公司的经验证据  

On the Effect of Changes in Accounting Policy of Assets Impairment:Evidence from Chinese Listed Companies between 2005 and 2006

作　　者：王娟[1,2] 赵惠萍[2] 张世举[1] 

机构地区：[1]河南科技大学管理学院,河南洛阳471003 [2]天津财经大学商学院,天津300222

出　　处：《中南财经政法大学学报》2010年第6期91-97,共7页Journal of Zhongnan University of Economics and Law

基　　金：天津市社会科学重点规划项目"基于天津滨海新区经济高速增长的会计政策综合配套改革及应用研究"(TJGL08-005)

摘　　要：本文以2005-2006年我国沪深股市的全部A股上市公司为样本,研究了《企业准则第8号——资产减值》颁布对上市公司长期资产减值转回行为的影响,结果表明：长期资产减值期初额与长期资产减值转回显著正相关,且在分年度的样本中该关系保持稳定;2006年长期资产减值转回的比例远远高于2005年。由此可以推断：资产减值会计政策变化将在一定程度上缩小上市公司利用减值会计政策进行盈余操纵的空间。Based on Chinese listed companies,this paper examines how the change of CASNo8-Assets Impairment Accounting Standards affects the long-term assets impairment reversal behavior of listed companies.The results show that the beginning amount of long-term assets impairment has a significant positive correlation on the reversal behavior of long-term assets impairment,and in the sub-sample of the year the relationship has remained stable.From this,the study infers that the changes of Assets Impairment Accounting Standards will reduce,to some extent,the earnings manipulation space of listed companies by using the impairment provision and the reversal policy.

关 键 词：会计准则 资产减值转回 长期资产 会计政策 

分 类 号：F233[经济管理—会计学]