The Influence of Financial Factors on the Assets Depreciation Preparation: An Empirical Study of Chinese Listed Companies

被引：0
|
作者：
Lu, Zhenghua [1 ]
Liang, Tongying [1 ]
机构：
[1] S China Univ Technol, Sch Business Adm, Guangzhou, Guangdong, Peoples R China
来源：
ADVANCES IN BUSINESS INTELLIGENCE AND FINANCIAL ENGINEERING | 2008年 / 5卷
关键词：
Financial factors; Allowance for assets impairment; Depreciation Write-off;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper selects a sample of 1639 Chinese listed companies from year 2003 to 2006, during which the accounting assets impairment policies changed twice. The impacts that the financial factors give to Chinese listed companies' allowance for assets impairment are analyzed through statistic approach. It is found out that one third of the listed companies comply with assets impairment policy. The common companies' assets impairment policies reflect the requirement of assets quality objectively. In addition, no significant diversity exists among the industries.
引用
收藏
页码：799 / 805
页数：7
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