本研究檢視大陸企業審計委員會的監督效果是否能有效降低利用減損迴轉從事盈餘管理的程度，及提高減損迴轉的資訊性。本研究結果發現，當審計委員會品質較佳，管理當局利用減損迴轉從事盈餘管理的程度下降。並發現當審計委員會品質較佳，減損迴轉的資訊性較高。整體而言，透過審計委員會調節效果後，確實有助於財務報導品質的提昇。
關鍵詞: 減損迴轉; 審計委員會; 盈餘資訊性

Abstract
Using a dataset of China corporations, this study examines whether the audit committee is effective in restraining the extent of recognition of impairment reversals motivated by earnings management, and improve informativeness of asset impairment reversals. The empirical result indicates that the quality of audit committee is negatively associated with the degree that earning management by means of recognizing of asset impairment reversals and thus improves their informativeness. Overall, the Audit Committee indeed contributes to improve the quality of financial reporting.
Key words: Asset impairment reversal, the audit committee, Earnings informativness

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