摘要
2006年新会计准则禁止无形资产减值损失在之后的会计年度内被转回,只有在处置相关资产时才能进行相应会计处理。文章利用修正的Jones模型衡量盈余水平,建立无形资产减值准备的计提比例与盈余管理水平的多元线性模型,回归结果发现:现行资产减值制度下还存在相当部分上市公司利用无形资产减值准备来操纵盈余的现象,且无形资产减值准备的计提比例与盈余管理水平呈显著正相关。
The new standards promulgated in 2006 prohibit impairment of intangible assets reversal after the fiscal year,only when we dispose the related assets,can we make the appropriate accounting treatment.This paper used Modified Jones Model to measure the level of surplus,and established of multi-linear model of the proportion of the provision for impairment of intangible assets and earnings management level.The results shows that there are still a considerable part of the listed companies to use the phenomenon of impairment of intangible assets to manipulate profits under existing asset impairment system,and the provision for impairment of intangible assets ratio and earnings management level was significantly positively correlated.
出处
《改革与战略》
2012年第6期50-52,共3页
Reformation & Strategy
关键词
无形资产减值准备
盈余管理
相关性
intangible assets depreciation reserves
earnings management
correlation
