文章基本信息

标题：Empirical Research on Debt Restructuring Gains in China’s Listed Companies
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作者：Xuemei LUO ; Yuan GAO
期刊名称：Canadian Social Science
印刷版ISSN：1712-8056
电子版ISSN：1923-6697
出版年度：2012
卷号：8
期号：5
页码：1-7
DOI：10.3968/j.css.1923669720120805.ZT0302
语种：English
出版社：Canadian Academy of Oriental and Occidental Culture
摘要：China’s Ministry of Finance issued New Accounting Standards of debt restructurings in 2006. According to the new standards, fair value was introduced again and debt restructuring gains were recognized as non-operating income. This paper uses empirical study to discuss the correlation between debt restructuring gains and financial indicators. This paper selects 2009 A-Share listed companies on Shanghai and Shenzhen Stock Exchanges as research sample, using descriptive statistics, linear regression analysis and paired samples T test analysis to identify the influencing factors of debt restructuring gains. Based on the research conclusions, the paper proposes corresponding suggestions to improve debt restructurings standards and perfect accounting supervisory system.Key words: Debt restructurings; Accounting standards; China’s listed companies; Gains; Empirical research
关键词：Debt restructurings, Accounting standards, China’s listed companies, Gains, Empirical research