首都经济贸易大学学报Issue(6)：98-105,8.
资产减值政策对上市公司会计稳健性的影响
The Impact of Asset Impairment Policy on Accounting Conservatism
摘要
Abstract
This paper analyses the relationship between asset impairment policy and accounting conservatism of listed companies,focusing on testing asset impairment policy changes which affect the accounting conservatism after the new accounting principles.The study finds that asset impairment size of listed companies is closely related to the accounting conservatism.Asset impairment policy change is an important cause of changes in accounting conserva-tism.Compared with the profit-making company,the impact of assets impairment size of loss-generating company on accounting conservatism is more pronounced.After the implement of asset impairment principles,the scale of long-term assets impairment of listed companies has a positively correlated with accounting conservatism.Meanwhile the scale of short-term asset impairment has a negative correlation with accounting conservatism.关键词
资产减值/会计稳健性/盈利公司/亏损公司Key words
asset impairment/accounting conservatism/profit-making company/loss-generating company分类
管理科学引用本文复制引用
吴虹雁,严心怡..资产减值政策对上市公司会计稳健性的影响[J].首都经济贸易大学学报,2015,(6):98-105,8.基金项目
教育部人文社会科学研究规划基金“资产减值会计经济后果研究” （）
