新会计准则的经济后果 基于资产减值准则的研究.docxVIP

新会计准则的经济后果 基于资产减值准则的研究 新会计准则的经济后果lowbar;基于资产减值准则的研究 2021年11月第31卷第11期 山Π西Π财Π经Π大Π学Π学Π报 V ol. 31N o. 11 新会计准则的经济后果 ———基于资产减值准则的研究 [摘　要]2021年以来实施新会计准则的经济后果。结果发现:(1) 在旧准则 下, , 但新准则实施后会显著降低; (2) 新准则虽压缩了使用资产减值作为盈余管理的空间, , 包括仅调整账面数字的应计盈余, 以及改变实质的营业活动, 因此新准则具有明显的外溢效果; (3) 整体经济法制越成熟的地区, 越可以缓和资产减值的管理行为。 [关键词]经济后果; 　资产减值; 　外溢效果; 　实质交易 [中图分类号]F275;F224　　　　[文献标识码]A 　　　　[文章编号]1007-9556(2021) 11-0108-10 Economic Consequences of N e w G enerally Accepted Accounting Principles ———Evidence from Economic Asset Impairments G UO X i -Cai (School of Finance ,Shanghai University of Finance Economics ,Shanghai 202133,China ) Abstract :Thispaper examines the economic consequence of new G AAPs based on asset im parirment. In contrast to prior standards for as 2set im parirment ,new standards do not allow firms to reverse asset im parirment loss. This paper first examines and finds that ,prior to 2021;loss firms conduct a big bath behavior using asset im partment in current year and then engage in reserval activities in the following year to av oid be 2ing classified into ST firms. H owever ,loss firms are less likely to conduct big bath behavior using asset im partment after the amendment of G AAP. The author als o documents that firms with a big bath tend to use the alternatives to manage earnings ,including discretionary accruals and real activities ,subsequent to the amendement of accounting for asset im partment. Thus ,amended standards result in spillover effects on other ac 2counting in formation and real transaction. The results remain unchanged after controlling for the difference in institution am ong regions. Finally , the author finds that institutional variables am ong regions have a signiciant effect on use of provision of asset im partment in av oid being classi 2fied into ST firms. K ey Words :economicconsequence ;asset im pairments ;spillover effect ;real activities manipulation 会计信息是一项影响投资者之间财富重分配的 公共财(public