1.
Evidence of Long-Lived Asset Impairment Reversals from the Listed Company in China;
上市公司长期资产减值转回的实证研究
2.
Theoretic and Empirical Research on the Listed Firms Reversing the Impairment of Long-lived assets;
上市公司长期资产减值转回的理论与实证研究
3.
Corporate Goverance,Earning Management Motives and Reversal of Value Decline of Long-lived Assets--an Empirical Evidence from China s Securities Markets;
公司治理结构、盈余管理动机与长期资产减值转回——来自我国上市公司的经验证据
4.
Research on Long-lived Asset Impairment Withdrawing and Impairment Reversal;
长期资产减值准备计提与转回行为研究
5.
Doubts of "No Reversion of Loss from Assets Depreciation after Being Confirmed";
质疑“资产减值损失一经确认不得转回”
6.
Positive Research on Motivation Factors of Listed Companies Long-lived Asset Impairments;
上市公司长期资产减值动因实证研究
7.
Like tangible long-lived assets, the value of the intangible assets is declining during the life of the assets.
与有形长期资产一样,无形资产的价值在资产生命期中不断递减。
8.
Analyze the Influencing Factors of the Choice of Asset Impairment Back Policy;
资产减值转回政策选择的影响因素研究
9.
Understanding of reverse and formation of fixed asset reduced-value preparation;
对固定资产减值准备形成与转回的理解
10.
Feasibility Analysis to "The prohibition property depreciation preparation returns";
“禁止资产减值准备的转回”的可行性分析
11.
Discussion about the Economic Content and Measurement Formula of Reversing Fixed Assets Devaluation;
固定资产减值转回的经济内容与计量公式探析
12.
On harmful effects of predrawing value-reduction preparation of long term assets and its prevention;
计提长期资产减值准备的不良影响及防范
13.
Write-down of long-term assets:The reflection of fair value or the action of earnings management?;
长期资产减值:公允价值的体现还是盈余管理行为
14.
A Study on the Provision for Assets Impairment Behavior of Loss Listed Companies in China;
我国亏损上市公司资产减值准备计提和转回的行为研究
15.
Tax Adjustment and Accounting Method on Calculating and Withdrawing Impairment Reserve of Fixed Assets;
提取和转回固定资产减值准备的纳税调整及会计处理
16.
The Empirical Research on Income Smoothing of Profitable Companies by Assets Impairment
盈利企业利用长期资产减值进行收益平滑的实证研究
17.
Is Asset Write-down Information Useful for Bank: Empirical Evidence from China
长期资产减值信息有用性的实证检验——来自银行借款契约角度
18.
Joint Use of Accounting Manipulation and Transaction Planning--Evidence from Long-term Asset Impairment
会计操纵与交易规划的配合使用——来自长期资产减值的经验证据