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Research on the Causes of the Debt Restructuring under the New CAS:Based on the Statistics of A-share Listed Companies in 2007

LU Wen-yua

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Abstract

The paper made an empirical analysis of the factors that influence the debt restructuring of A-share listed companies with the theory of earnings management against Accounting Standards for Enterprises:Debt Restructuring implemented in 2007.The results show that the improvement of financial situation and turning from loss to profits and the extent of debt restructuring are significantly correlated,while the smoothing profits and the extent of debt restructuring are not significantly correlated.

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What this paper is about

The paper made an empirical analysis of the factors that influence the debt restructuring of A-share listed companies with the theory of earnings management against Accounting Standards for Enterprises:Debt Restructuring implemented in 2007.The results show that the improvement of financial situation and turning from loss to profits and the extent of debt restructuring are significantly correlated,while the smoothing profits and the extent of debt restructuring are not significantly correlated.

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Available abstract

The paper made an empirical analysis of the factors that influence the debt restructuring of A-share listed companies with the theory of earnings management against Accounting Standards for Enterprises:Debt Restructuring implemented in 2007.The results show that the improvement of financial situation and turning from loss to profits and the extent of debt restructuring are significantly correlated,while the smoothing profits and the extent of debt restructuring are not significantly correlated.

Key concepts: Restructuring, Debt restructuring, Debt, Business, Accounting, Earnings, Internal debt, Earnings management

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