期刊文献+
任意字段
题名或关键词
题名
关键词
文摘
作者
第一作者
机构
刊名
分类号
参考文献
作者简介
基金资助
栏目信息

上市公司盈余稳健和资产负债表稳健的相关性 被引量：6

Relationship between Earnings Conservatism and Balance-sheet Conservatism of Listed Corporations
下载PDF
导出
摘要 将盈余稳健定义为企业盈余对损失的反应比盈余对收益的反应更加及时,而将资产负债表稳健定义为企业的市价/账面价值比(M TB)更大,本文分别运用分组比较和增加变量两种方法,证实盈余稳健和资产负债表稳健的负相关关系存在于中国A股上市公司。根据这一结论,在评价会计稳健时应当考虑或者控制M TB比率。 The paper defines earnings conservatism as earnings react to ＂bad news＂ more quickly than ＂good news＂, and balance sheet conservatism as the equity＇s market value higher than book value. Using data from Cbina＇s listed corporations, the paper finds a negative association of earnings conservatism and balance-sheet conservatism; the test indicates that assessing earnings timeliness requires the recognition of, and control for MTB ratio.
作者 刘舒文 汪寿阳
机构地区 湖南大学工商管理学院 中国科学院数学与系统科学研究院
出处 《系统工程》 CSCD 北大核心 2006年第10期59-62,共4页 Systems Engineering
基金 国家社会科学基金资助项目(05BJY010)
关键词 盈余稳健 资产负债表稳健 市价/账面价值比(MTB) Earnings Conservatism Balance-sheet Conservatism MTB
分类号 F275 [经济管理—企业管理]
  • 相关文献

参考文献10

  • 1李增泉,卢文彬.会计盈余的稳健性:发现与启示[J].会计研究,2003(2):19-27. 被引量：237
  • 2Dechow.Accounting earnings and cash flows as measures of firm performance-the role of accounting accruals[J].Journal of Accounting and Economics,1994,18(1):3～ 42.
  • 3Pope,Walker.International differences in the timeliness,conservatism and classification of earnings[J].Journal of Accounting Research,1999,37:53～ 87.
  • 4Givoly,Hayn.The changing time series properties of earnings,cash flows and accruals:has financial reporting become more conservative?[J].Journal of Accounting and Economics,2000,29:287～ 320.
  • 5Watts R.Conservatism in accounting[Z].University of Rochester,2003.
  • 6Givoly,Hayn,Natajaran.Measuring reporting conservatism[Z].2003.
  • 7Pae,Thornton,Welker.The link between earnings conservatism and balance sheet conservatism[Z].Queen's University,2004.
  • 8Giner,Rees.On the asymmetric recognition of good and bad news in France,Gemany and the United Kingdom[J].Journal of Business Finance and Accounting,2001,28:1285～ 1331.
  • 9Feltham,Ohlson.Valuation and clean surplus accounting for operating and financial activities[J].Contemporary Accounting Research,1995,11:689～ 731.
  • 10刘舒文,陈收,徐颖文.上市公司盈余反应不对称与会计稳健度[J].管理评论,2006,18(7):14-17. 被引量：3

二级参考文献40

  • 1Basu,Sudipta. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 1997,24:3-37
  • 2Pope and Walker. International Differences in the timeliness, Conservatism and Classification of Earnings. Journal of Accounting Research, 2004,37:53-99
  • 3Gassen,Joachim, Roff Uwe and Thorsten Sellhorn. International Differences in Conditional conservatism: The role of unconditional conservatism and income smoothing.Contemporary Accounting Research 2005,17:231-257
  • 4Dechow. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Economics and Accounting, 1994,18(1): 3-42
  • 5Sugata, Roychowdhury and Watts. Asymmetric timeliness of earnings, markets-to-book and conservatism in financial reporting,MIT Working paper, 2004
  • 6Shin-Rong, Shiah-hou and Chin-wen Hsiao, The ability of Earnings Relative to Cash Flows to Reflect Firm Performance: An International Comparison.The Accounting Review,2000,73:651-694
  • 7Givoly, and Hayn. The Changing time series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?. Journal of Accounting and Economics, 2000, 29:287-320
  • 8Pope and Walker. International differences in the timeliness, conservatism and classification of earnings. Journal of Accounting Research, 1999,37:53-87
  • 9Givoly, Hayn and Natarajan. Measuring reporting conservatism, working paper, 2003
  • 10Qintao Fan and Xiao-jun Zhang. Conservatism and Accounting Information Quality, The Accounting Review,2002(4):237-264

共引文献236

同被引文献109

引证文献6

二级引证文献175

系统工程
2006年 第10期

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部