上市公司资产减值准备与盈余管理相关性分析.doc

- -- listed companies’ provision for asset impairment in 2001~ 2003, and selects emphatically asset impairment date of some companies who reverses losses, and makes the contrast analysis between that date and control sample asset impairment date. After draws the statistical analysis conclusion, the author goes on to analyze the motive of earning management by utilizing our country’s provision for asset impairment, and put forward some proposals on the governed structure to the company and accounting system standard. Key words: Listed Company; Provision for assent impairment; Earnings manageme