Assets Depreciation Reserves and Earnings Management: Evidence from Chinese Loss-making Listed Companies
Earnings management is one of the hot problems in modern financial accounting research.As we all know,the choice of accountancy policy is one of the main methods of earnings management,and Assets Depreciation Reserves (ADR) is one of the main accounting policy choices ways.From the annual reports of listed companies in recent years,ADR has already become one of the tools which listed companies manipulate the earnings.Under this circumstance,we should investigate the listed companies earnings management from the aspect of ADR.This paper takes Loss-making listed companies during 2004 to 2006 as samples to study how ADR are used as earnings management methods by those listed companies to reach the profit in order to avoid loss again in the coming year.The results show that if listed companies are unable to avoid loss,they will increase ADR;otherwise,they will reduce it.
Earnings management Assets Depreciation Reserves (ADR) Loss-making listed companies
SHEN Yongxiang WANG Huaidong
Jiangsu Teachers University of Technology,P.R.China,213001
国际会议
2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)
河南焦作
英文
2026-2030
2007-08-20（万方平台首次上网日期，不代表论文的发表时间）