公司控制权对会计盈余稳健性影响的实证研究

The Link Between Earnings Conservatism and the Control Power of Corporation

稳健主义是财务会计中一项重要的惯例,是传统会计中的一项基本原则。本文将 Basu 模型进行扩展,检验了上市公司控制权与公司会计盈余稳健性的相关关系。实证结果表明,大股东对上市公司的控制权越强,公司会计盈余的稳健性就越差。

Earnings conservatism is an important convention in financial accounting and is one of the basic principles in traditional accounting.Extending Basu's model,the paper examines the links between earnings conservatism and the control power of the corporation,delegated by the shareholding convergence and concurrent board chairman in the parent company and listed company.Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.