会计稳健性文献回顾与展望

Literature Review and Prospect of Accounting Conservatism

会计稳健性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。本文从会计稳健性的定义与分类、计量方法、影响因素和经济后果四个方面对国内外相关文献进行梳理并评述,有助于理清会计稳健性研究的发展脉络和趋势;对我国未来会计稳健性研究进行展望,以期为会计稳健性的相关后续研究提供参考。

Accounting conservatism can effectively alleviate the internal and external information asymmetry, inhibit managers＇ opportunistic behaviors, protect the interests of investors. This paper reviews relevant literatures and makes comments on the research of accounting conservatism from four perspectives ： definition and classification, measurement methods, influencing factors and economic consequences, which will help to clarify the trend of accounting conservatism research and to provide a reference for the follow-up study.