上市公司利用資產(chǎn)減值進(jìn)行盈余管理行為的研究——以精功科技為例

1、分類號(hào)：F234.4 密級(jí)：UDC：657 學(xué)校代碼：11065碩 士 專 業(yè) 學(xué) 位 論 文上市公司利用資產(chǎn)減值進(jìn)行盈余管理行為的研究 上市公司利用資產(chǎn)減值進(jìn)行盈余管理行為的研究—— ——以精功科技為例 以精功科技為例張 鳳指 導(dǎo) 教 師 康進(jìn)軍副教授學(xué) 位 類 別 會(huì)計(jì)碩士專 業(yè) 領(lǐng) 域 會(huì)計(jì)（MPAcc）答 辯 日 期 2017.5.27IIAbstractEarnings management has always been a

2、n important project of financial research,and we often see the application of earnings management in the financial statements oflisted companies. Moderate earnings management is a legal behavior to modify thefinancial in

3、formation. However, the excessive earnings management behavior willdamage the authenticity of financial information and affect the healthy development ofthe capital market. To avoid this situation,current accounting stan

4、dards have modified partof the impairment of assets: non-current asset impairment provision shall not be reversedafter provisioning.Hope that companies using asset impairment for earnings managementbehavior has been curb

5、ed. However, the listed companies began to put the focus ofearnings management on short-term assets, the use of bad debt preparation, inventorydepreciation and other provision and transfer back to manipulate the surplus.

6、In this paper, the qualitative analysis method and the case analysis method are usedto study the earnings management of the listed companies using the impairment of assetsby taking Zhejiang Jing Gong Science Impairment o