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本文利用2003～2010年我国A股主板上市公司的数据,对2007年开始实施的新资产减值准则对资产减值行为的盈余管理动机进行了实证检验,从而为新准则的实施效果提供了最新的经验证据。研究结果发现:新准则执行后,扭亏公司、连亏公司及微利公司利用减值转回进行盈余管理的行为显著减少,但重亏公司多提减值的“大清洗”行为则没有显著减少。此外,连亏公司和微利公司少提资产减值进行盈余管理的现象仍然存在。更细致的考察结果显示,上市公司的长期资产减值转回行为显著减少,而利用短期资产减值来进行盈余管理的行为虽有增多但不显著。
Based on the data of listed A-share listed companies in China from 2003 to 2010, this paper empirically tests the motivation of the earnings management of assets impairment from the new asset impairment standards implemented in 2007, which provides the latest information on the implementation of the new guidelines Empirical evidence. The results show that after the implementation of the new standard, the companies that use the deficit, even the deficient companies and the profit-making companies to reverse the earnings management significantly decrease, but the “big clean” behavior of the companies with more impairment losses is not significant cut back. In addition, there is still a phenomenon that Earnings Management is not carried out even if there is less asset impairment by even the less advantaged companies and the less advantageous ones. A more detailed survey results show that the listed company’s impairment of long-term assets significantly reduced, while the use of short-term asset impairment for earnings management behavior although there is an increase but not significant.