资产减值和企业利润操纵相关性研究  

Study on the Correlation Between Accounting of Asset Impairment and Profit Manipulation

作　　者：文杨虹 刘巧英[1] WEN Yang-hong;LIU Qiao-ying(Department of Economic Management,Jinzhong University,Jinzhong Shanxi,030600)

机构地区：[1]晋中学院经济管理学院,山西晋中030600

出　　处：《山西大同大学学报（自然科学版）》2020年第2期43-48,共6页Journal of Shanxi Datong University(Natural Science Edition)

摘　　要：从理论和实证两个视角分别阐述了企业资产减值核算与管理层利润操纵之间的相关性,资产减值损失的核算方式容易诱发管理层利润操纵行为的产生,而利润操纵也会干预和促进现行会计准则及资产减值核算方式的逐步完善。以2015年~2017年沪深两市部分上市公司的面板数据为分析样本构建回归模型,相关统计分析与多元回归分析结果表明,资产减值损失与企业利润操控之间存在显著的关联关系,经营业绩较差的上市公司更倾向于借助资产减值核算方式进行盈余管理。From both theoretical and empirical perspectives,this paper elaborates the correlation between the accounting of assets impairment and the management's profit manipulation.The accounting method of assets impairment can easily induce the manage⁃ment's profit manipulation,and the profit manipulation will interfere with and promote the gradual improvement of the current account⁃ing standards and the accounting method of assets impairment.Based on panel data of some listed companies in Shanghai and Shen⁃zhen Stock Exchanges from 2015 to 2017,a regression model is constructed.Relevant statistical analysis and multiple regression analy⁃sis show that there is a significant correlation between loss of assets impairment and profit manipulation of enterprises.Listed compa⁃nies with poor operating performance prefer earnings management by means of impairment of assets accounting.

关 键 词：资产减值 利润操纵 多元回归模型 描述性统计分析 

分 类 号：F230[经济管理—会计学]