| Earnings Management Accounting Research is an important area of research. Because of provision for impairment of assets and preparation exist back ambiguity and flexibility, the company can meet the needs of different types of earnings management motives, So the impairment of assets become an key tool for regulation of the surplus of listed companies. In order to change this situation, Accounting Standard for Business Enterprises No.8-Impairment of Assets, refine and clarify the question about the impairment of assets, effective to inhibited the acutance of earnings management, but still left space at the concrete application of the earnings management for the company. In practice, excessive earnings management behavior will greatly weaken the reliability of statements, mislead investors make the fight decision-making, sustainable development of enterprises have a negative impact. Therefore, how to improve the asset impairment theory, the effective control of excessive earnings management that is a question worth exploring in the accounting theory and practice of the profession.The relationship between impairment of assets and earnings management is the starting point to study in writing this article. Through research the promulgation of new guidelines for asset impairment before and after the extraction and back, analysis the current situation of Impairment of Assets of Listed Companies and the impact of earnings management in the case of change of new guidelines for asset impairment. In this paper, the combination of specification and data analysis methods, and the use of a large number of qualitative analysis of the normative approach to the or ethical analysis. At the same time, random selection of the Shanghai and Shenzhen stock market listed companies in the steel industry for the samples, using the methods of mathematical statistics, analysis of problem—specific summary of research methods on trying to be innovative. |
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