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• W2359291507 abstract "Given the significance of assets write-downs in the quality of accounting information, it is much important to thoroughly analyze assets write-downs behavior and thus help perfect information disclosure requirements and improve the value relevance of accounting information. Previous empirical studies,in large quantity,find evidence that there are severe earnings management motives in long-term assets write-downs behavior in Chinese listed companies. Under this background,the New Accounting Standard System since 2007 in China has prohibited the reversal behavior of long-term assets write-downs.However,little is known that are there also earnings management motives in short-term assets write-downs behavior in China.If there are,does the New Accounting Standard System intensify the earnings management motives in short-term assets write-downs behavior? And in case of the fact of universal earning management motives,can various corporate governance mechanisms play an effective role in restricting these motives in assets write-downs behavior? Hence,the main goal of this study is to explore and answer these questions. Based on data of Chinese A-share manufacturing industry listed companies during 2004- 2008,this study explores earnings management motives in long-term and short-term assets write-downs behavior and the regulatory effect of corporate governance mechanisms on the motives before and after the New Accounting Standard System.This study draws the following three main findings. First,although we have found no evidence that there are intrusive and substantial reversals of long-term assets write-downs,we find that there are sharp fluctuations in short-term assets write-downs behavior before and after the New Accounting Standard System.This finding suggests that listed companies have changed the assets write-downs structure in order to avoid and cater to the regulations of the New Accounting Standard System.Hence,listed companies may prefer to manage their earnings through short-term assets write-downs behavior. And we also find evidence for this intention. Second,we find evidence that both economic factors and earnings management motives decide the size of long-term and short-term assets write-downs.Specifically,there are earnings management motives such as avoiding suffering loss,smoothing profit,and taking a big bath in both long-term and short-term assets write-downs behavior.Although certain earning management motives(e.g.,taking a big bath)have been significantly reduced after the promulgation of the New Accounting Standard System,other motives(e.g.,smoothing profit, avoiding suffering loss)are still severe in both long-term and short-term assets writedowns behavior in Chinese listed companies. Finally,we find no evidence that no matter before or after the promulgation of the New Accounting Standard System,corporate governance mechanisms(e.g.,concentrated ownership, multiple large shareholders structure,management ownership,ownership property, and the duality of CEO and chief Chairman)have a consistent and effective regulating effect on the relationship between earnings management motives and long-term and short-term assets write-downs behavior,even encourage some kinds of earnings management motives. The findings in this study have important implications for policymakers in further standardizing Chinese listed companies' behavior in assets write-downs." @default.
• W2359291507 created "2016-06-24" @default.
• W2359291507 creator A5090920346 @default.
• W2359291507 date "2010-01-01" @default.
• W2359291507 modified "2023-09-22" @default.
• W2359291507 title "Assets Write-downs,Earnings Management and Corporate Governance Structure:Evidence from China" @default.
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