上市公司资产减值与盈余管理的关系研究 —以通用设备制造业为例

论文总字数：19570字

目 录

摘要....................................................................................................................................4

Abstract..........................................................................................................................5

1．绪论............................................................................................................................6

1.1 研究意义.................................................................................................................6

1.2 通用设备制造业现状分析........................................................................................6

2.文献综述......................................................................................................................7

3.研究假设.....................................................................................................................8

3.1资产减值与盈余管理的相关理论..............................................................................8

3.1.1 盈余管理........................................................................................................8

3.1.2 资产减值........................................................................................................8

3.2 现行资产减值准则的不足.....................................................................................9

3.3 提出研究假设.......................................................................................................10

4.资产减值与盈余管理的实证分析....................................................................11

4.1 研究设计...............................................................................................................11

4.1.1 选取样本....................................................................................................11

4.1.2 设计模型....................................................................................................11

4.2 模型分析..............................................................................................................12

4.2.1 计算盈余管理指标.....................................................................................12

4.2.2 相关性模型分析......................................................................................13 4.2.3 模型结论....................................................................................................17

5.小结及建议................................................................................................................18

5.1小结....................................................................................................................18

5.2建议....................................................................................................................18

参考文献......................................................................................................................... 19

致 谢................................................................................................................................ 20

上市公司资产减值与盈余管理的关系研究 —以通用设备制造业为例

王培懿

，China

Abstract: This program will take into account the relevant problem in the capital market on the earnings management of listed companies, the relevant theory to clarify asset impairment and earnings management, and practice, in accordance with the Commission's latest industry classification standard, the empirical analysis of 104 general equipment manufacturing industry, and the nexus between property devalue and earnings adminietrative. This paper hopes to further understand how to improve the quality of enterprise accounting information and provide more accurate financial reports, and make reasonable recommendations.

Keywords：Earnings management; huge write off accounting; smooth profit; impairment of assets

1. 绪论

1.1 研究的意义

对盈余的管理一直是人们关注的热点，近期，辉山乳业股价大跌，而其财务报表中反应的经济利益却相当良好，这不免让人困惑，做假账嫌疑剧增。无独有偶，2016年证监会披露山水文化企业核销近十年的应收账款，南纺股份、亚太实业等存在通过少提或不提资产减值损失来调节经济利益的行为。

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