上市公司会计信息质量的度量研究——基于应计质量的视角

Metric Study on Accounting Information Quality of Listed Companies——From the Perspective of Accruals Quality

会计信息质量的度量尚缺乏统一、公认的测度方法。文章从应计质量视角,在FLOS综合模型的基础上,通过对模型的进一步改进,得出调整后的FLOS系列模型,并分别运用预测误差方法和可操纵性应计利润暂时性效应检验模型对FLOS系列模型进行实证检验。检验结果表明,调整得到的IRFLOS模型能够更好地计算应计质量,从而能够更精确地衡量上市公司的会计信息质量。

For the measure of accounting information quality, there is still a lack of unified and generally accepted meth- ods. From the accruals quality perspective, this paper improves the FLOS model to produce adjusted FLOS series. And then the error prediction method and maneuverability accrued profits temporary effect test model are used to test the FLOS series. The results show that the IRFLOS model produced after adjustment can better calculate accruals quality, thus enab- ling a more accurate measure of accounting information quality of the listed companies.