Positive Research on Earnings Management based on Asset Impairment in the Perspective of Sub-Industries

摘要：

　　Based on the financial statement data of listed companies from 2005 to 2008, the article designs the measurement, net increased amount of asset impairment (NIAAI), develops analysis of descriptive statistics and single-factor square sigma for eight industries.It researches the development trend of NIAAI for each industry listed companies before and after the implementation of Accounting Standard of Asset Impairment (ASAI), furthermore, studies whether there exits distinct fluctuation of NIAAI from 2005 to 2008.Then corresponding conclusions are arrived at and suggestions are given.

关键词： Asset impairment Earnings management Industry Net increased amount

作者: Zhang Yan Ding Hong

作者单位: School of Economics & Management, Shanghai Maritime University, Shanghai, P.R.China, 200135 Agriculture Credit Cooperative of Shandong Province, Rizhao Branch, Shandong, P.R.China, 276813

会议类型: 国际会议

会议名称: The 5th Conference on Chinas Economic Operation Risk Management(2011`Shanghai)(第五届中国立信风险管理论坛)

会议地点: 上海

会议语种:英文

页码: 363-369

在线出版日期: 2011-11-04（万方平台首次上网日期，不代表论文的发表时间）