Empirical Research on the Correlation Between Asset Impairment and Earning Management of Listed Company

doi:10.3696/j.issn.1672-6952.2011.02.021

Journal of Liaoning Petrochemical University ›› 2011, Vol. 31 ›› Issue (2): 80-85.DOI: 10.3696/j.issn.1672-6952.2011.02.021

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Empirical Research on the Correlation Between Asset Impairment and Earning Management of Listed Company

CHEN De-yan

College of Sciences，Liaoning Shihua University，Fushun Liaoning 113001，P.R.China

Received:2010-09-27 Published:2011-06-25 Online:2017-07-05

上市公司资产减值会计与盈余管理相关性的实证研究

陈德艳

辽宁石油化工大学理学院,辽宁抚顺113001

作者简介:陈德艳(1977-),女,辽宁东港市,讲师,硕士。

Abstract

Abstract: Taking 600 listed companies on the Shanghai stock market in china as the research samples; a relationship between assets impairment of listed firms and earnings management was studied by using multivariate statistical analysis. The result indicates that the relationship between extracting or reversing devalued preparation of assets and earnings management is significant correlation.

Key words: Assets impairment , Earnings management , , Listed company

摘要： 以沪市600家上市公司的数据为研究样本,利用多元统计分析方法对我国上市公司资产减值准备计
提情况与盈余管理的关系进行了实证研究。研究结果表明,资产减值准备的计提情况与上市公司的盈余管理行为
显著相关。

关键词: 资产减值 , , 盈余管理 , 上市公司

CHEN De-yan.

Empirical Research on the Correlation Between Asset Impairment and Earning Management of Listed Company

[J]. Journal of Liaoning Petrochemical University, 2011, 31(2): 80-85.

陈德艳. 上市公司资产减值会计与盈余管理相关性的实证研究[J]. 辽宁石油化工大学学报, 2011, 31(2): 80-85.

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Empirical Research on the Correlation Between Asset Impairment and Earning Management of Listed Company

上市公司资产减值会计与盈余管理相关性的实证研究

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