会计稳健性国外研究梳理与展望

Accounting Conservatism Research Vein Combing and Future Research Prospect

会计稳健性作为财务报告最重要的信息质量特征之一,一直备受学术界关注。本文结合国外会计稳健性研究的经典文献,按照公司治理、投资者保护、审计质量和公允价值四个方面对国外文献进行系统评述,在分析现有研究不足的基础上对未来相关研究进行展望。

Accounting conservatism as one of the most important information quality characteristics of financial reporting, gradually caught the attention of academia. In this paper, it combined with the accounting conservatism research of foreign classic literature and,according to corporate governance, investor protection, audit quality and the fair value of the four aspects of research results abroad systematically reviewed. Finally the basis of analyzing the disadvantage of existing research, the paper pointed out the future related research.