The Influence of Financial Factors on the Assets Depreciation Preparation: An Empirical Study of Chinese Listed Companies

摘要：

This paper selects a sample of 1639 Chinese listed companies from year 2003 to 2006,during which the accounting assets impairment policies changed twice.The impacts that the financial factors give to Chinese listed companiesallowance for assets impairment are analyzed through statistic approach.It is found out that one third of the listed companies comply with assets impairment policy.The common companiesassets impairment policies reflect the requirement of assets quality objectively.In addition,no significant diversity exists among the industries.

关键词： Financial factors Allowance for assets impairment Depreciation Write-off

作者: Zhenghua Lu Tongying Liang

作者单位: School of Business Administration,South China University of Technology

会议类型: 国际会议

会议名称: The 2008 International Conference on Business Intelligence and Financial Engineering(BIFE 2008)(商业智能和金融工程国际会议)

会议地点: 长沙

会议语种:英文

页码: 799-805

在线出版日期: 2008-10-28（万方平台首次上网日期，不代表论文的发表时间）