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- W2356137394 abstract "In 2006 China government not only changed the contents of the asset impairment that should be accrued and reserved,but also cancelled the disclosure requirement of subsidiary statement of asset impairment.That is,the total asset impairment replaces the subsidiary of asset impairment in the financial statements and the detailed information of asset impairment is only required in notes.The paper bases on the data of listed companies from 2001 to 2006 and compares the information contents of the total asset reserve with the eight asset reserve respectively.Our results show that the information content of eight asset impairment is significantly more than that of the total asset impairment and the ability of forecasting and explaining of different asset impairment is different.Therefore,we conclude that the cancellation of the statement of subsidiary of asset impairment reduces the information content of the financial report." @default.
- W2356137394 created "2016-06-24" @default.
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- W2356137394 date "2009-01-01" @default.
- W2356137394 modified "2023-09-27" @default.
- W2356137394 title "Asset Impairment,Disclosure Format and Information Content——Empirical Evidence on China Statement of Asset Impairment Subsidiary" @default.
- W2356137394 hasPublicationYear "2009" @default.
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