会计估计变更的动因分析——来自中国A股上市公司的证据

The Motivations of Accounting Estimates Changes of Listed Companies

本文以2001—2004年沪深股市出现“会计估计变更”的A股上市公司为样本,在控制相关变量的影响后,研究发现:发生会计估计变更公司与未发生会计估计变更公司的特征存在系统性差异;公司“会计估计变更”受债务水平、公司业绩及事务所变更的影响。

This paper is based on the samples elicited from the listed companies of Shanghai Stock Exchange and Shenzhen Stock Exchange of which,“changes in accounting estimates”were found in their annual reports of 2001 to 2004.After controlling for the impact relative variable,the research on the motivations of accounting changes discovered the systematic differences between these companie and those which didn't change their accounting estimates.Changes in accounting estimates are influenced by liabilities to assets ratio business performance of the company and changing of CPAs.