业绩压力对资产减值会计政策选择的影响管理者权力的调节作用.doc

业绩压力对资产减值会计政策选择的影 响一一管理者权力的调节作用 遄李秉祥牛晓琴 安理I 大学经济与管理学院 管理者权力如何影响业缋压力和企业会计政策选择之间的关系是本文的研宄重 点。本文选取我国2012~2014年A股主板上市公司为研允对象，以资产减值准备 的计提和转回为例，分析了业绩压力对企业会计政策选择的影响及管理者权力 对二者之间关系的调节作用。研宄发现，公司业绩压力越大，计提资产减值准备 的比例越低，转冋资产减值准备的比例越高;而管理者权力降低了业绩压力对资 产减值准备计提、转回产生的影响。由此可见，新会计准则颁布后，资产减值会 计政策仍为企业提供了足够的盈余管理空间，但管理者权力降低了有业绩压力 的企业通过会计政策选择实施盈余管理的程度。 关键词： 业绩压力;资产减值;会计政策选择;管理者权力; 2015-12-28 基金：国家自然科学基金资助项目 The Impact of Performance Pressure on Choosing of Assets Impairment Accounting Policies: The Moderating Role of Managerial Power TAO Rui LI Bing-xiang NIU Xiao-qin School of Economics and Management, Xi? an University of Technology: Abstract： The focus of this paper is to study how managerial power influences the relationship between performance pressure and companies’ choosing of accounting policies. Based on sampling China 八-share listed companies from 2012 to2014, this paper, by investigating assets write-down and write-down reversals, explores both the influence of performance pressure on choosing of accounting policies and the moderating effect of managerial power on the relationship between the two. The results show that the greater companies’ performance pressure， the lower their assets write-down proportions and the higher their assets write-down reversals proportions. However, managerial power can reduce the influences mentioned above. Thus, although assets impairment accounting policies still provide enough room for China listed companies’ earnings managements after new accounting standards promulgated, managerial power can reduce the extent that the companies with performance pressure implement earnings managements through choosing of accounting policies. Keyword： performance pressure; assets impairment; the choosing of accounting policies; managerial power; Received： 2015-12-28 1引言 为了适应我国经济发展，与国际财务报告准则趋同，2007年我国开始实施新企 业会计准则，从而进?-步规范了企业会计政策选择行为，提高会计信息质量。由 此，企业对新准则做出的反应以及企业选择会计政策的动因引起丫学者们的广 泛关注。 盈余管理动机成为国内学者探宄企业会计政策选择时关注的焦点。如代冰彬等 ui，罗进辉等m证实上市公司计提资产减值准备带有明显