期刊文献+

会计稳健性的经济后果及影响因素分析 被引量:5

下载PDF
导出
摘要 会计稳健性是财务报告的一项重要的质量特征,能够产生积极的治理效应。会计稳健性会对盈余信息含量、财务报告质量和投资效率产生影响,而其本身则受到制度环境和行业、公司治理、债务契约等因素的影响。
作者 徐全华
出处 《广西社会科学》 CSSCI 北大核心 2010年第5期36-40,共5页 Social Sciences in Guangxi
  • 相关文献

参考文献28

  • 1Watts R.. Conservatism in accounting Part Ⅰ: Explanations and implications [ J ]. Accounting Horizons ,2003, (7).
  • 2LaFond R. ,R. L. Watts. The information role of conservatism[J]. The Accounting Review,2008, (2).
  • 3Beaver W. , Ryan S.. Conditional and unconditional conservatism: Concepts and modeling [ J ]. Review of Accounting Studies ,2005 (10).
  • 4IBasu S.. The conservatism principle and the asymmetric timeliness of earnings [ J ]. Journal of Accounting and Economics, 1997, ( 1 ).
  • 5Ball R. , L. Shivakumar. Earnings quality in UK private finns: comparative loss recognition timeliness [J]. Journal of Accounting and Economics,2005, (1).
  • 6Penman S. H. etc. Accounting conservatism, the quality of earnings, and stock returns[ J ]. The Accounting Review,2002, (2).
  • 7Givoly D. ,C. Hayn,A. Natarajan. Measuring reporting conservatism[J]. Accounting Review,2007, ( 1 ).
  • 8M. Khan, R. L. Watts. Estimation and Validation of a Finn - Year Measure of Conservatism [ J ]. Journal of Accounting and Economics,2009, (48) .
  • 9Wonsun Paek ,Lucy Huajing Chen, Heibatol lah Sami. Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [ EB/OL]. http ://ssm. corn/abstract = 964250.
  • 10Jeffrey L. Callen, Dan Segal, Ole - Kristian Hope. The pricing of conservative accounting and the measurement of conservatism at the firm - year level [ J ]. Rev Account Stud ,2009, ( 1 ).

同被引文献15

二级引证文献4

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