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会计改革提高我国上市公司财务报告稳健性了吗? 被引量：1

Has Accounting Reform Improved Financial Reporting Conservatism of Chinese Listed Companies?
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摘要 以1992—2005年中国A股上市公司为样本,采用多重度量方式,包括累积应计数字变化、盈余反应好坏消息的时效性差异以及净值相对于市值持续向下偏误的程度等,对我国上市公司财务报告稳健程度进行研究。研究结果发现:自1998年起,由于会计改革与证券法的颁布实施,我国上市公司财务报告的稳健程度在显著增加。结果进一步揭示,我国在会计领域推行的各项会计改革与监管措施在实际运行过程中发挥了一定的成效。 Based on a sample of Chinese listed companies with A-shares during 1992 -2005, a number of measures of reporting conservatism are examined, including the accumulation of accruals, the differential timeliness of incorporating good news versus bad news in reported earnings, and the level of book values persistently below market value. The changes of financial reporting conservatism of Chinese listed companies are analyzed. The result shows that the financial reporting has more conservatism after the promulgation of accounting reform and the securities law in 1998, indicating some success towards convergence with international accounting standards and enhancement of the comparability and reliability of A shares＇ financial statements.
作者 钱春海
机构地区 中国浦东干部学院现代金融研究中心
出处 《财贸研究》 CSSCI 2009年第2期126-133,共8页 Finance and Trade Research
关键词 稳健性 应计数字 盈余/报酬关系 净值/市值比率 conservatism accruals earnings/returns relation net-to-market ratio
分类号 F234.4 [经济管理—会计学]
  • 相关文献

参考文献21

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二级参考文献67

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共引文献348

同被引文献37

  • 1李远鹏,李若山.是会计盈余稳健性，还是利润操纵？——来自中国上市公司的经验证据[J].中国会计与财务研究,2005,7(3):1-56. 被引量：91
  • 2陈旭东,黄登仕.上市公司会计稳健性的时序演进与行业特征研究[J].证券市场导报,2006(4):59-65. 被引量：62
  • 3陈旭东,黄登仕.会计盈余水平与会计稳健性——基于分量回归的探索分析[J].管理科学,2006,19(4):52-61. 被引量：42
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  • 7Holthausen R W,Watts R L.The relevance of value-relevance literature for financial accounting standardsetting[J].Journal of Accounting & Economics,2001,31(1/3):53-75.
  • 8Ball R,Robin A,Wu J.Incentives versus standards:properties of accounting income in four East Asian countries[J].Journal of Accounting & Economics,2003,36(1/3):235-270.
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  • 10Beaver W H,Ryan S G.Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity[J].Journal of Accounting Research,2000,38(1):127-148.

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二级引证文献23

财贸研究
2009年 第2期

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