亏损上市公司利用资产减值进行盈余管理的实证研究  

Empirical Research on Using Impairment of Assets for Earnings Management By money-losing Listed Companies

作　　者：任凌玉[1] 

机构地区：[1]中山大学管理学院,广东广州510275

出　　处：《财会通讯（学术版）》2006年第2期88-91,共4页Communication of Finance and Accounting

摘　　要：本文通过对1999￣2002年度亏损上市公司计提资产减值政策的对比,发现亏损公司在亏损当年计提减值的数额要显著大于未亏损公司;如果公司在第二年扭亏,其在亏损当年计提的数额要显著大于其在扭亏年度的计提数额,而且很多公司在扭亏年度利用资产减值的转回增加当期利润。研究还发现,2001年后上市公司在亏损当年利用资产减值进行盈余管理的动机有增强的趋势。This paper sets out to explore the listed companies in China using impairment of assets for earnings management from 1999 to 2002. By comparisons, we find that the money-losing companies tend to increase more impairment of assets than other companies. And the money-losing companies tend to decrease the impairment of assets if they turn to gain profit the next year. Finally we find that the year 2001 is a turning point after which companies with loss will have much more motivations to have a big bath by increasing the impairment of assets.

关 键 词：内容分析法 年报的语言部分 信息含量 

分 类 号：F275[经济管理—企业管理]