Research On The Influence Of Listed Firms' Assets Impairment Provision To Earnings Management

With the development of accounting research,earnings management has attracted more and more scholars' attention,and it has become a common phenomenon in listed firms with the development of economy.Through a large amount of studies both at home and abroad as well as the practical experience of listed firms,we find appropriate earnings management behavior can make the financial information more attractive for investors to some extent,enable firms to obtain enough investment to achieve the goal of long-term development.However,improper excessive earnings management will reduce the reliability of financial information and harm the interests of financial information users,which will hinder the long-term development of enterprises.Given asset impairment provision in the act of earnings management of listed firms play a very important role in our country the asset impairment policy issued by the ministry of finance in 2006 for the return assets impairment provision and puts forward the more strict requirements,especially to be able to be reflected in the non-current assets impairment provision on the one hand,this to a certain extent,effectively restrain the earnings management behavior of listed firms,but through the provision for bad debt,such as subject to manipulation of surplus inventory provision still emerge in endlessly.In this paper,we take the method of the study of the study and the empirical study,and we select from 2013 to 2015,and we choose to do A statistical analysis of the assets of the non-financial sector of the non-financial industry,and the statistical analysis of the assets of these firms,and the statistical analysis of the data,and the data calculated to calculate the surplus management level,and then the regression model of the model of the other scholars,and the regression analysis of the SPSS 22.0 and the Stata 12.0,and the conclusion of the study is that:(1)it is possible to be prepared to go to the market with bad debts and be prepared to make A certain amount of money and to run the surplus;(2)the possibility that listed firms use non-current assets for earnings management is less likely.Finally,according to the research conclusion,this paper puts forward relevant Suggestions and countermeasures from the three perspectives of the government,external audit institutions and enterprises.Strengthen the external audit,the external audit focuses on the company's impairment of assets;Perfect corporate governance structure and internal control system,restrain the occurrence of earnings management;Improve the professional and professional ethics of accounting practitioners,accounting treatment of asset impairment in compliance.