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[金融学] PP&E Impairment Loss Reversal and Earning Management [推广有奖]

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abstract


  

Abstract

US GAAP and IFRS have the different treatments aboutPP&E impairment loss reversal. This paper tries to contribute to the convergencebetween US GAAP and IFRS to analyze the benefits and relative weaknesses PP&Eimpairment loss reversal from the perspective of earning management.  My study is to exam the relationship between PP&Eimpairment loss reversal and financial performance and whether debt ratio orPP&E impairment loss contribute to more PP&E impairment loss reversalthrough earning management. Through surveying the cases from 50 big Chinese companiesthat has PP&E impairment loss reversals, I do a simple empirical test. Ifind that the essential to report PP&E impairment loss reversal is more to helpthe company to prevent the decline its earnings than to provide the user a moreaccurate and timely value-relevant information. Higher debt ratio or greateramount of will make more reversal of PP&E impairment loss, but do notthrough the method of earning management.

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impairment reversal.docx (58.67 KB, 需要: 1 个论坛币)




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关键词:Management impairment Managemen Reversal earning management weaknesses different abstract benefits

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University of Denver,Master of Accountancy, Admitted 2012 fall
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