| With the foundation of market economy and the development of securities market step by step, the earnings manangemnt has been used more and more widely. It has been one of the hot pots in accounting theoretical and practical research area. The western accounting professors have been studying earning management theory for nearly 30 years, we also have some research recently, but the earning management in china has"the Chinese characters".Because of the selected and flexible characters that can satisfy various enterprises' objects for earnings management, the assets impairment has been one of the most important and popular tools for listed companies to adjust the earnings. Before the new accounting standards of 2006, it was very popular that the listed company adjusted the profits with the help of earning management.In order to avoid loss in contiuous 3 years, some listed companies are likely to use earning management to adjust the profit;Or the other good profit companies may choose earning management as a tool to smooth the profits between years.In order to inhance the management of listed company, the new accounting standard for business enterprises was issued by Ministry of Finance on February 15th,2006. It makes up for the shortcomings of the old accounting standards to some extent, but there is still some space that can be used by earnings management in execution of the New Accounting Standards ,such as provision for obsolete stock, bad debts provided.The paper is around the"influence of Listed Company Assets Impairment to Earnings manament", based on the reality in China, from the beginning of the basic theory of impairment of assets and earnings management, to start off the dialectical relationship between assets impairment and earnings management, and then reach the conclusion of the study by analyzing the typical cases, so that we can propose the solutions on how to perfect the assets impairment standards to limit earnings management. |
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