巨额冲销

巨额冲销行为影响因素的实证研究

An Empirical Study of the Influence of the Conduct of Big Bath

盈余管理包括收益平滑、巨额冲销和政策诱增式盈余管理。

Surplus management includes practices of income leveling , taking a big bath and increasing surplus through policy .

我们将利用会计变更进行的盈余管理按照其目的分为平滑收益、政策诱增和巨额冲销。

We classified earnings management according to different intentions .

公司巨额冲销行为的影响因素包括管理层变更、资产负债率；

The influence factors of huge amount of write off include management change , asset-liability ratio ;

基于自愿性会计政策变更的巨额冲销动因研究&来自深沪两市1998-2002年的经验证据

A Study on Big-Bath Incentives from Voluntary Accounting Changes : Empirical Evidences from Shenzhen and Shanghai Stock Markets During 1998-2002

在我国这些驱使因素包括：与盈余管理相关的巨额冲销、收益平滑等；与资本市场规定相关的增发、配股、保持上市资格、规避特别处理等。

In China , These driving factors include : huge write-off , earnings smoothing ; and regulations of adding or matching stock , maintaining their credentials and avoiding special treatment .

结果发现：（1）利用会计差错进行的巨额冲销和政策诱增式盈余管理行为均存在明显的信息噪音；

The findings are as follows : ( 1 ) There exists apparent information noise in the behaviors of huge amount write off and earnings management induced by policy-based factors which are carried through in accounting errors .