文献类型：期刊文献

中文题名：上市公司长期资产减值转回的理论与实证研究

英文题名：Theoretic and Empirical Research on the Listed Firms' Reversing the Impairment of Long-lived assets

作者：张奇峰[1];王俊秋[2];王建新[3]

机构：[1]上海立信会计学院会计学系,上海201620;[2]华东理工大学商学院,上海200237;[3]财政部财政科学研究所,北京100036

年份：2007

期号：3

起止页码：80

中文期刊名：财经论丛

外文期刊名：Collected Essays on Finance and Economics

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2004】；CSSCI:【CSSCI2006_2007】；

基金：上海市教委重点课题(06ZS85);上海立信会计学院会计研究院基金资助项目(06KJYJ11)

语种：中文

中文关键词：长期资产减值转回;盈余管理

外文关键词：the reversion of long-lived assets impairment; earnings management

摘要：本文实证分析了2001-2004年我国上市公司长期资产减值转回行为。将近一半的上市公司发生了长期资产减值转回,它们主要表现在固定资产和长期投资的减值转回上。平均地说,如果不允许长期资产减值损失转回,减值转回公司的净利润将下降40%左右,同时16.89%的公司无法扭亏为盈。整体来说,盈利较低的公司、扭亏公司以及高管层变更的公司有更大的激励利用长期资产减值转回来提高当期会计利润。
The paper investigates the reversion of the long-lived assets impairment of the listed firms from 2001 to 2004. Almost half of listed firms reversed their long-lived assets impairment. On the whole, the profits would lower 40 percent and the 16. 89 percent of firms would turn the profits into losses if the impairment of long-lived assets can not be reversed. The firms with lower profits, turning losses into profits and ehanging the management have more incentives to increase the current earnings by reversing the impairment of the long-lived assets.