Empirical Study on the Influence of the Impaired Asset Policy on the Quality of the Information Disclosure: Based on the Listing Corporations in Different Industries

Changyu WU, Li FENG


Provision for impairment of assets plays a very important role in improving the quality of accounting information. In this paper, we use empirical research method to analyze the application of asset impairment and its impact on accounting information disclosure of listed companies among the 12 industries by elaborating relative theories on asset impairment and analyzing data collected from RESSET database. All these are to study the distinctiveness of listed companies from different industries in choosing impairment policies and the policies impact on industries, thereby providing some advice according to different industries’ characteristics in making preparation of asset impairment.
Key words: Impaired assets; Industry variance; Quality of accounting information

Résumé: La Provision pour dépréciation d'actifs joue un rôle très important dans l'amélioration de la qualité des informations comptables. Dans ce papier, nous utilisons la méthode de recherche empirique pour analyser l'application de la dépréciation d'actifs et son impact sur la divulgation d'informations comptables des sociétés cotées parmi les 12 industries en élaborant des théories relatives à la dépréciation des actifs et l'analyse des données recueillies à partir de bases de données RESSET. Tout cela est d'étudier le caractère distinctif des sociétés cotées à partir de différentes industries dans le choix des politiques de dépréciation et de l'impact des politiques sur les industries, offrant ainsi quelques conseils en fonction de caractéristiques différentes industries »dans la prise de préparation de la dépréciation des actifs.
Mots clés: Les actifs dépréciés; La variance de l'industrie; La qualité de l'information comptable


Impaired assets; Industry variance; Quality of accounting information;Les actifs dépréciés; La variance de l'industrie; La qualité de l'information comptable;Canadian;Social Science


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HUANG shizhong. (2005). Comparison of Impaired Assets Standards and Policy Suggestion. Accounting Study, 1, 38­-45.

wEN meiqin, & GU Linqi. The Core Problem in the Theory of Impaired Assets -- Discussion of the Reliance of Impaired Assets on Accounting Information. Nanjing Financial and Economics University Journal, 1, 75-78.

LIU Quanjun, & ZHANG Zhengwei. (2006). Thought on the New Accounting Standards. Accounting Study, 3, 7-10.

DOI: http://dx.doi.org/10.3968/j.css.1923669720110704.Z365


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