辽宁石油化工大学学报2011，Vol.31Issue(2)：80-85,6.DOI:10.3696/j.issn.1672-6952.2011.02.021
上市公司资产减值会计与盈余管理相关性的实证研究
Empirical Research on the Correlation Between Asset Impairment and Earning Management of Listed Company
陈德艳1
作者信息
- 1. 辽宁石油化工大学理学院,辽宁抚顺,113001
- 折叠
摘要
Abstract
Taking 600 listed companies on the Shanghai stock market in china as the research samples; a relationship between assets impairment of listed firms and earnings management was studied by using multivariate statistical analysis. The result indicates that the relationship between extracting or reversing devalued preparation of assets and earnings management is significant correlation.关键词
资产减值/盈余管理/上市公司Key words
Assets impairment/ Earnings management/ Listed company分类
管理科学引用本文复制引用
陈德艳..上市公司资产减值会计与盈余管理相关性的实证研究[J].辽宁石油化工大学学报,2011,31(2):80-85,6.
