期刊文献+

资产减值准备存在的问题及对策探讨 被引量:1

下载PDF
导出
摘要 本文论述了有关资产减值准备计提的会计政策在我国实务操作中存在的主要问题,并对此问题存在的原因进行分析和探讨,以期从几个方面加强管理提出建议,有利于会计信息质量进一步提高。
出处 《科技咨询导报》 2007年第4期88-88,共1页 Science and Technology Consulting Herald
  • 相关文献

参考文献3

二级参考文献9

  • 1蒋义宏,魏刚.1998.ROE是否已被操纵—关于上市公司净资产收益率的实证研究.上海证券报,5月28日.
  • 2Ahmed, A. S. , C. Takeda, and S. Thomas. 1999. Bank loan loss provisions: a reexamination of capital management,earnings management and signaling effects. Journal of Accounting and Economics 28.
  • 3Beatty, A. L. , S. L. Chamberlain, and J. Magliolo. 1995. Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital and Earnings. Journal of Accounting Research 33.
  • 4Beaver, W. H. and E. E. Engel. 1996. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. Journal of Accounting and Economics 22.
  • 5Burgstahler, D. and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24.
  • 6Collins. J. H. , D. A. Shackelford, and J. M. Wahlen. 1995. Bank differences in the coordination of regulatory capital,earnings, and taxes. Journal of Accounting Research 33.
  • 7Degeorge, Frances, Jayendu Patel, and Richard Zeckhauser, 1999, Earnings management to exceed thresholds, Journal of Business 72.
  • 8Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13.
  • 9陆建桥.中国亏损上市公司盈余管理实证研究[J].会计研究,1999(9):25-35. 被引量:849

共引文献282

同被引文献4

引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部