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本文以上市公司计提减值准备为研究背景,采用2001年至2004年进行配股的公司为研究样本,分析了影响公司计提减值准备行为的动机:经济动机和盈余管理动机。研究结果表明,配股公司计提的减值准备能够在一定程度上体现公司所在行业和自身经营环境的不利变化,体现了稳健性原则;在控制了经济因素影响后,提供了配股公司在配股当年少计减值准备进行盈余管理的证据。
In this paper, taking the provision of impairment for listed companies as the research background, this paper analyzes the motives that affect the company’s provision for impairment by using the companies that had allotted shares from 2001 to 2004 as motivations: economic motivation and earnings management motivation. The results show that the impairment provision made by the rights issue company can to a certain extent reflect the unfavorable changes in the industry in which the company operates and its own business environment and reflects the principle of prudence. After controlling for the impact of economic factors, Evidence of earning less provisions for earning management.