中国亏损上市公司资产减值准备计提行为研究
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财经研究 2005 年 第 31 卷第 07 期, 页码：73 - 84
摘要
参考文献
摘要
文章以《企业会计制度》的颁布实施为背景,以2001～2003年亏损的上市公司为研究样本,对影响上市公司资产减值准备计提行为的两大因素———经济因素与盈余管理因素进行了研究。文章的研究得出结论:亏损上市公司资产减值准备的计提在一定程度上反映了公司所在行业和公司自身经营环境的不利变化。在控制经济因素的影响后,文章找到了亏损上市公司存在大清洗行为的证据。
⑤模型(2)为堆栈回归(stackedregressions),详细的讨论请参见Maddala(1992),Riedl(2004)。
[1]陈晓.上市公司的“变脸”现象探析[M].北京:企业管理出版社,2003.
[2]戴德明,毛新述,姚淑瑜.资产减值会计计量问题研究[J].会计研究,2005,(6).
[3]李增泉.我国上市公司资产减值政策的实证研究[J].中国会计与财务研究,2001,(4):70～113.
[4]张俊民,牛建军.预亏公司减值准备会计政策选择实证研究[A].中国会计国际化专题[C].北京:中国财政经济出版社,2004:316～329.
[5]ChenCJ,SChen,XSu,etal.Incentivesforandconsequencesofinitialvoluntaryasset write downsintheemergingChinesemarket[J].JournalofInternationalAccounting Research,2004,(1):43～61.
[6]ElliottJ,WShaw,GWaymire.Write offsasaccountingprocedurestomanagepercep tions[J].JournalofAccountingResearch,1988,26(Supplement):91～119.
[7]FASB.SFAS144—AccountingfortheimpairmentordisposalofLong Livedassets[S].2001.
[8]FrancisJ,JHanna,LVincent.Causesandeffectsofdiscretionaryassetwrite offs[J].JournalofAccountingResearch,1996,34(Supplement):117～134.
[9]GreeneWH.Econometricanalysis[M].2002,PrenticeHall.
[10]GroverMB.Generallyvagueaccountingprinciples[J].Forbes,1992,(14):462.
[11]IASC.IAS36—ImpairmentofassetsandIAS38—Intangibleassets[S].2004.
[12]LindenDW.Liesofbottomline[J].Forbes,1990,(12):106.
[13]MaddalaGS.Introductiontoeconometrics[M].1992,NewYork,Macmillan.
[14]McNicholsM,GWilson,LDeAngelo.Evidenceofearningsmanagementfromthe provisionforbaddebts[J].JournalofAccountingResearch,1988,26(Supplement):1～29.
[15]KirschenheiterM,NDMelumad.Can“bigbath”andearningssmoothingco existasequilibriumfinancialreportingstrategies?[J].JournalofAccountingResearch,2002,(3):761～796.
[16]RagothamanS,BOBublitz.Anempiricalanalysisoftheimpactofassetwritedown disclosuresonstockholderwealth[J].QuarterlyJournalofBusinessandEconomics,1996,(3):32～44.
[17]ReesL,SGill,RGore.Aninvestgationofassetwrite downsandconcurrentabnormal accruals[J].JournalofAccountingResearch,1996,34(Supplement):157～169.
[18]RiedlEJ.Long livedassetimpairments[J].AccountingReview,2004,(3):823～852.
[19]StrongJ,AThakor,JMwyer.Assetswritedowns:Managerialincentivesandsecurity returns[J].JournalofFinance,1987,42,(3):643～661.
[20]WalshP,RCraig,FClarke.“Bigbathaccounting”usingextraordinaryitemsadjust ments:Australianempiricalevidence[J].JournalofBusinessFinance&Accounting,1991,(2):173～189.
[21]WilsonGP.Discussionwrite offs:Manipulationorimpairment[J].JournalofAccount ingResearch,1996,34(Supplement):171～177.
[22]YoonS.GAMiller.CashfromoperationsandearningsmanagementinKorea[J].The InternationalJournalofAccounting,2002,(4):395.
[23]ZuccaLJ,DRGampell.Acloserlookatdiscretionarywrite downsofimpairedassets[J].AccountingHorizons,1992,(September):30～41.
[1]陈晓.上市公司的“变脸”现象探析[M].北京:企业管理出版社,2003.
[2]戴德明,毛新述,姚淑瑜.资产减值会计计量问题研究[J].会计研究,2005,(6).
[3]李增泉.我国上市公司资产减值政策的实证研究[J].中国会计与财务研究,2001,(4):70～113.
[4]张俊民,牛建军.预亏公司减值准备会计政策选择实证研究[A].中国会计国际化专题[C].北京:中国财政经济出版社,2004:316～329.
[5]ChenCJ,SChen,XSu,etal.Incentivesforandconsequencesofinitialvoluntaryasset write downsintheemergingChinesemarket[J].JournalofInternationalAccounting Research,2004,(1):43～61.
[6]ElliottJ,WShaw,GWaymire.Write offsasaccountingprocedurestomanagepercep tions[J].JournalofAccountingResearch,1988,26(Supplement):91～119.
[7]FASB.SFAS144—AccountingfortheimpairmentordisposalofLong Livedassets[S].2001.
[8]FrancisJ,JHanna,LVincent.Causesandeffectsofdiscretionaryassetwrite offs[J].JournalofAccountingResearch,1996,34(Supplement):117～134.
[9]GreeneWH.Econometricanalysis[M].2002,PrenticeHall.
[10]GroverMB.Generallyvagueaccountingprinciples[J].Forbes,1992,(14):462.
[11]IASC.IAS36—ImpairmentofassetsandIAS38—Intangibleassets[S].2004.
[12]LindenDW.Liesofbottomline[J].Forbes,1990,(12):106.
[13]MaddalaGS.Introductiontoeconometrics[M].1992,NewYork,Macmillan.
[14]McNicholsM,GWilson,LDeAngelo.Evidenceofearningsmanagementfromthe provisionforbaddebts[J].JournalofAccountingResearch,1988,26(Supplement):1～29.
[15]KirschenheiterM,NDMelumad.Can“bigbath”andearningssmoothingco existasequilibriumfinancialreportingstrategies?[J].JournalofAccountingResearch,2002,(3):761～796.
[16]RagothamanS,BOBublitz.Anempiricalanalysisoftheimpactofassetwritedown disclosuresonstockholderwealth[J].QuarterlyJournalofBusinessandEconomics,1996,(3):32～44.
[17]ReesL,SGill,RGore.Aninvestgationofassetwrite downsandconcurrentabnormal accruals[J].JournalofAccountingResearch,1996,34(Supplement):157～169.
[18]RiedlEJ.Long livedassetimpairments[J].AccountingReview,2004,(3):823～852.
[19]StrongJ,AThakor,JMwyer.Assetswritedowns:Managerialincentivesandsecurity returns[J].JournalofFinance,1987,42,(3):643～661.
[20]WalshP,RCraig,FClarke.“Bigbathaccounting”usingextraordinaryitemsadjust ments:Australianempiricalevidence[J].JournalofBusinessFinance&Accounting,1991,(2):173～189.
[21]WilsonGP.Discussionwrite offs:Manipulationorimpairment[J].JournalofAccount ingResearch,1996,34(Supplement):171～177.
[22]YoonS.GAMiller.CashfromoperationsandearningsmanagementinKorea[J].The InternationalJournalofAccounting,2002,(4):395.
[23]ZuccaLJ,DRGampell.Acloserlookatdiscretionarywrite downsofimpairedassets[J].AccountingHorizons,1992,(September):30～41.
引用本文
戴德明, 毛新述, 邓璠. 中国亏损上市公司资产减值准备计提行为研究[J]. 财经研究, 2005, 31(7): 73–84.
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