新会计准则对企业资产减值计提行为的影响被引量：10

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摘要 2006年国家财政部颁布了新的会计准则体系,新准则禁止将计提的长期资产减值转回。本文选取制造业上市公司为研究对象,对其2004~2009年度所计提的长期资产减值准备进行了分析,从新准则实施后的效果可以看出,新准则确实在一定程度上制约了上市公司利用资产减值准备进行盈余管理的行为。

作者张卓

机构地区广东工业大学管理学院

出处《中南财经政法大学学报》 CSSCI 北大核心 2010年第6期85-90,共6页 Journal of Zhongnan University of Economics and Law

关键词新会计准则资产减值盈余管理公允价值

分类号 F275.2 [经济管理—企业管理]

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