本文实证检验了长期资产减值信息在企业与银行借款契约中的作用。
This paper focuses on the usefulness of asset write-down information in the contract of bank loan.
本文重点考察上市公司利用长期资产减值准备转回进行盈余管理的行为。
The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.
但我国的资产减值规范还存在许多有待完善之处,而国内学者对长期资产减值问题的研究不多。
But the regulations for long-lived asset impairment have many points to be improved. There are few researches on asset impairment in domestic academics.
亏损上市公司不仅利用长期资产减值准备进行盈余管理,也利用流动资产减值准备进行盈余管理。
Not only long-term assets impairment has been the earning management tools in loss listed companies, but also short-term assets impairment;
亏损上市公司不仅利用长期资产减值准备进行盈余管理,也利用流动资产减值准备进行盈余管理。
Not only long-term assets impairment has been the earning management tools in loss listed companies, but also short-term assets impairment;
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