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Study on the Factors of Assets Impairment of Small and Mediumsized Listing Corporation——Based Empirical Data from SME Board

机译:中小型上市公司资产减值的因素研究-基于中小企业板的经验数据

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This paper studied assets impairment factors of listing Corporation data in 2009-2011.The empirical results show that the behavior of assets impairment is influenced by earnings management factors.Assets impairment showed a significant positive correlation on the performance of the growth rate.
机译:本文研究了2009-2011年上市公司资产减值因素,实证结果表明,资产减值行为受盈余管理因素影响。资产减值与增长率表现显着正相关。

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