会计稳健性研究述评

Accounting Conservatism Research Review

投资者利益保护是资本市场健康发展的永恒主题,而资本市场上的信息不对称严重阻碍了投资者投资回报的获取。会计稳健性是重要的会计信息质量特征,能够有效缓解公司内外部的信息不对称,抑制管理层的机会主义行为,保护投资者利益。从会计稳健性的定义与分类、计量方法、存在性三个方面对国内外相关文献进行梳理并作了简单评述,以期为我国特殊制度背景下的会计稳健性研究指明可能的方向。

Protecting investors′interests is the eternal theme of the healthy development of the capital market,but information asymmetry in the capital market has seriously hindered the return of investors′investment.Accounting conservatism is an important characteristic of accounting information quality,which can effectively alleviate the information asymmetry inside and outside a company,restrain the opportunistic behavior of management and protect interests of investors.This paper reviews relevant literature at home and abroad and makes a brief comment on the research of accounting conservatism from the three perspectives of definition and classification,measurement methods,and existence in the expectation of clarifying the possible direction of accounting conservatism research under the special system background of our country.