会计稳健性与企业投资效率:研究综论与展望

Accounting Conservatism and Corporate Investment Efficiency:A Literature Review and Expectation

作为一项由来已久的会计惯例,会计稳健性自15世纪以来一直影响着会计实务。本文通过梳理,对会计稳健性与企业投资效率关系的已有研究成果进行概括和评价,进一步对会计稳健性理论研究的未来方向做出展望。

As an institutional convention, the accounting practices has always been influenced by an accounting concept of conservatism since the 15th century. In recent years, some empirical studies about the conservatism and economic consequences have been in the ascendant level which mainly embodied an empirical research. The empirical research is about an influence on corporation＇s investment behavior and its efficiency of investment from the conservatism. This paper will summarize and assess the current schol- arship on the relation between accounting conservatism and investment efficiency, and will develop the theoretic of the conservatism for further.