【摘要】 本文对2002年进行了巨额冲销的276家上市公司数据,运用均值检验、X2(卡方)检验和逻辑斯蒂回归方法分析了产生巨额冲销行为的动因,结果发现巨额冲销与经营困境、高管人员变更(董事长和总经理同时变更正)和会计政策变化正相关;与企业规模负相关;与控股股东和会计师事务所更换不相关。更多还原

【Abstract】 We collected the data of 276 chinese listed companies which took big bath in 2002.Based on the paired T-test ,chi-squre statistical tests of independence and logistic regression .The results showed that :big bath correlate positively with finance distress, management changes and accounting policy,correlate negatively with company size .Besides big bath had no correlation with director and auditor change.更多还原