Impairment of Assets and the Manipulated Profits of Listed Companies-From the Evidence of the Lost Listed Companies

摘要：

This paper takes the asset impairment of the A-share loss listed companies during 2001-2005 for the study, and discusses the relationship during the provision and its return for impairment of assets, and profits manipulation in listed companies. The studys results show that: In order to keep the Valuable Shell Resources, the lost listed companies use of the provision for impairment of assets and its return to manipulate profits to meet the control requirements. And the results provide empirical support for changes of the accounting standards, corporate accounting standards No. 8 - Impairment of Assets, which says that the prepared Provision of impairment of assets can not be returned back.

关键词： impairment of assets listed companies profit manipulation

作者: Zhang Wanjun Wang Haibing

作者单位: Chongqing Technology and Business University, Accounting Institute, Chongqing Chongqing University of Technology, Accounting Institute, Chongqing

会议类型: 国际会议

会议名称: The 1st International Conference on Sustainable Construction & Risk Management(首届可持续建设与风险管理国际会议)

会议地点: 重庆

会议语种:英文

页码: 511-517

在线出版日期: 2010-06-12（万方平台首次上网日期，不代表论文的发表时间）