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International Conference on Engineering and Business Management (EBM 2010 PAPERBACK)

Chengdu,China,China,3.24-3.26,2010

ISBN: 978-1-935068-05-1 Scientific Research Publishing, USA

Paperback 6066pp Pub. Date: March 2010

Category: Engineering

Price: $280

Title: The empirical Study:the assets depreciation reserves work on earnings management in China's Iron and Steel listed companies
Source: International Conference on Engineering and Business Management (EBM 2010 PAPERBACK) (pp 3683-3686)
Author(s): Qin YUE, School of Management, Dalian Polytechnic University, Dalian, China, 116034
Hua-li ZHENG, School of Management, Dalian Polytechnic University, Dalian, China, 116034
Abstract: Abstract: The application of assets depreciation reserves is one of the means of earning management. Although the implementation of new accounting standards that was issued in 2007 can control surplus earning management practices, there are still some defects, and these defects still leave some space for the enterprises to manage earnings. This paper makes empirical analysis to ascertain relationship between the earnings management and assets depreciation reserves by the samples of 30 iron and steel listed companies in 2008, and it draws that iron and steel listed companies carry on earnings management by bad debt provision, provision for decline in value of inventories, provision for decline in value of fixed assets and other assets. Finally, it makes some suggestions to reduce operating space to maneuver earnings management.
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