The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.

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。

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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。

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