Study on the Factors of Assets Impairment of Small and Mediumsized Listing Corporation--Based Empirical Data from SME Board

摘要：

　　This paper studied assets impairment factors of listing Corporation data in 2009-2011.The empirical results show that the behavior of assets impairment is influenced by earnings management factors.Assets impairment showed a significant positive correlation on the performance of the growth rate.

关键词： assets impairment earnings management SME

作者: Guo Yanping

作者单位: School of Accounting,Inner Mongolia University of Finance and Accounting,Hohhot,China,010070

会议类型: 国际会议

会议名称: the 5th (2013)International Conference on Financial Risk and Corporate Finance Management(第五届(2013)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 590-596

在线出版日期: 2013-06-29（万方平台首次上网日期，不代表论文的发表时间）