资产负债观会计信息的市场效应检验——基于《企业会计准则第18号——所得税》施行一年的研究

Market Effect of Accounting Information based on the Asset-liability Perspective:An Empirical Study Based on Accounting Standard for Business Enterprises No.18-Income taxes of China

收益的正确定义和计量披露,是现代会计制度试图解决的核心问题。收入费用观向资产负债观的变迁,成为当代会计收益计量实践发展的趋势。文章探讨了这种转变的理论意义,并通过理论分析论证了资产负债观计量的收益比收入费用观更能满足决策需要。同时,利用《企业会计准则第18号——所得税》实施一年所提供的独特研究机会,着力检验资产负债观是否确实改善了会计信息质量。实证分析结果显示:资产负债观在一定程度上改善了中国上市公司会计信息的质量。

The proper definition,measurement and disclosure of earnings is the key issue in the modern accounting system.It is the trend of contemporary accounting earning measurement practices that revenue-expense perspective be replaced by asset-liability perspective.This paper discusses the theoretical value of this trend,and argues that the earning measured by asset-liability perspective is more useful than that measured by revenue-expense perspective.At the same time,by taking the unique opportunity generated by the implementation of CAS18,the paper examined whether the asset-liability perspective concretely improved the quality of accounting information.Empirical analysis results reveal that the asset-liability perspective does improve the quality of accounting information.