摘要
文章认为,资产减值可以与资产处置交易配合使用,形成一条"前期超额计提,后期伴随交易转出"的减值(盈余)操纵通道。其经验证据表明,亏损上市公司在亏损年度通过超额计提长期资产减值进行"大洗澡";如果计划下一年处置长期资产,则会加大亏损年度的超额计提;亏损的下一年能否扭亏与该年是否发生资产处置(减值转出)正相关。研究结果还说明,会计操纵可以与交易规划在纵向上配合使用;新准则条件下应当加强对资产减值计提和转出行为的监控。
This paper believes that asset impairment can be used in conjunction with the transaction of asset disposal to form an impairment （earnings） manipulation method with excess amount accrued in former period and transaction written off accompanying in the later period. Empirical evidences show that listed companies are apt to make excess provision for long-term asset impairment accrued in the current year when they suffer losses. If they plan to dispose ther long-term assets next year, they will make even more provision for long-term asset impairment accrued. And in the next year whether the company suffering losses can turn a loss into a profit is positively correlated with asset disposal in the current year with losses. The results show that accounting manipulation can be carried out jointly with transaction planning, so the authorities should enhance the control of accruing and writing-off behaviors of provision for asset impairment under new accounting rules.
出处
《财经研究》
CSSCI
北大核心
2009年第2期99-110,122,共13页
Journal of Finance and Economics
基金
南京大学"国际化会计学博士生项目"的资助
关键词
会计操纵
交易规划
盈余管理
长期资产减值
accounting manipulation
transaction planning
earnings management
long-term asset impairment
