Standard for Asset Impairment Change, Independent Audit Supervision and Strategy Choice of Earnings Manipulation

Standard for Asset Impairment Change, Independent Audit Supervision and Strategy Choice of Earnings Manipulation

Standard for Asset Impairment Change, Independent Audit Supervision and Strategy Choice of Earnings Manipulation

In the moment of China's new Standard for Asset Impairment change of no permission for the reversal of four items of impairment provisions, this paper studies that in the transitional years of 2005 and 2006, how loss and profit-turning listed companies choose their earnings manipulation strategies according to the Standard change and independent audit supervision intensity.

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