%0 Journal Article
%T 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
%A Changyu WU
%A Li FENG
%J Canadian Social Science
%D 2011
%I Canadian Academy of Oriental and Occidental Culture
%R 10.3968/j.css.1923669720110704.z365
%X 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 R¨¦sum¨¦: La Provision pour d¨¦pr¨¦ciation d'actifs joue un r le tr¨¨s important dans l'am¨¦lioration de la qualit¨¦ des informations comptables. Dans ce papier, nous utilisons la m¨¦thode de recherche empirique pour analyser l'application de la d¨¦pr¨¦ciation d'actifs et son impact sur la divulgation d'informations comptables des soci¨¦t¨¦s cot¨¦es parmi les 12 industries en ¨¦laborant des th¨¦ories relatives ¨¤ la d¨¦pr¨¦ciation des actifs et l'analyse des donn¨¦es recueillies ¨¤ partir de bases de donn¨¦es RESSET. Tout cela est d'¨¦tudier le caract¨¨re distinctif des soci¨¦t¨¦s cot¨¦es ¨¤ partir de diff¨¦rentes industries dans le choix des politiques de d¨¦pr¨¦ciation et de l'impact des politiques sur les industries, offrant ainsi quelques conseils en fonction de caract¨¦ristiques diff¨¦rentes industries  dans la prise de pr¨¦paration de la d¨¦pr¨¦ciation des actifs. Mots cl¨¦s: Les actifs d¨¦pr¨¦ci¨¦s; La variance de l'industrie; La qualit¨¦ de l'information comptable
%K Impaired assets
%K Industry variance
%K Quality of accounting information
%K Les actifs d¨¦pr¨¦ci¨¦s
%K La variance de l'industrie
%K La qualit¨¦ de l'information comptable
%K Canadian
%K Social Science
%U http://cscanada.net/index.php/css/article/view/1818