摘要
采用案例研究法,以绿大地的存货减值准备计提为出发点,试图找出绿大地利用资产减值准备进行盈余管理的证据,进而挖掘出其盈余管理的手段与动机。研究结果表明:绿大地通过资产减值准备"经常性损益"项目与"非经常性损益"之间"分类转移"的方式实施盈余管理,主要动机在于为第二年扭亏为盈做准备,避免被ST,以满足资本市场的监管要求。
Adopt a research of case method,with the stock of the green earth reduces the value to prepare to account to lift for point of departure,try to find out the green earth to make use of the proof that the property reduces the value to prepare to carry on the surplus management,then dig out the means and the motive of its surplus management.Study the result enunciation：The green earth reduces the way implement surplus management that the value prepare＂ usually sex profit and loss＂ item with＂ not usually profit and loss＂ its＂ the classification transfer＂ through a property,the main motive lies in twisting the loss for the second year to do the preparation for the surplus,avoiding the quilt ST,to satisfy the capital market to take charge of the request.
出处
《经济研究导刊》
2012年第2期118-121,共4页
Economic Research Guide
关键词
存货减值
调节报表项目分类
盈余管理动机
市场监管
stock impairment
regulate report forms item assort
earnings management motive
market supervision
