An Empirical Study On Accounting Policy Choice Of Assets Impairment

An Empirical Study on Accounting Policy Choice of Assets ImpairmentAccountant policy choice of assets impairment is an important aspect in which a listed company theory and reality are sure to study.Though studies of this field is longer,the achievement that the norm and demonstration study is a relatively mature field,the field is related to the efficiency of listed company and market,therefore which is a worthy problem to study.These years accountant policy of assets impairment is improved,but it's remain have the choice space, which is used to control profits by listed company.The accountant policy choice of assets impairment is studied from qualitative and mansurable aspacts.First, study the contents, alternative factor,motivation and economy consequence in term of theory.Secondly,to do the statistical analysis on accounting policy choice of assets impairment which contain two parts,accounting reports and index studying.Then,do the empirical study on accounting policy choice of assets impairment.Empirical study includs two parts:The empirical study on affecting factor of accountant policy choice of assets impairment and the controlling phenomenon on profit.Result is discovered:1.The idea of auditing,years of listing in the market,ratio of assets liabilities,average ratio of net profit for 3 years,deficit motivation and twist wane motivation have passed the notable checkout,we can know these factors have effect on accounting police choice of assets impairment;2.Sample company have the behavior to adjust ratio of net profit by the fact that assets reduces by value rates changes in the allotment of shares front and back.But many factors affect ratio of net profit,the impact of accounting policy choice of assets impairment over net asset earning ratio is not notable in return result;3.The sample company is compared with controlling continuing gaining a profit of for 3 years,a listed company is in a deficit and twists a wane year,the ratio of assets impairment has obvious difference,before deficit year these companies will do assets impairment which is prepared for the second twist wane years,especially the second year of continuous deficit.Besides,in a deficit and twist a wane year,the rate of assets impairment has notable effect to net profit.At last,we provide advice to improve judgement of accountant occupation and auditing on assets impairment of list company and perfect the law and regulation legal of assets impairment,in order to reduce the controlling of accounting policy choice of assets impairment on net profit.