应计项目与公司业绩的关系研究

Research on the Relationship between Accruals and Company Performance

本文利用非现金性营运资本应计、长期净资产变动应计及金融性资产变动应计研究应计项目与公司业绩的关系,结果发现,应计项目总体与公司业绩呈显著负向影响。进一步检验发现,非现金性营运资本应计与长期净资产变动应计均与公司业绩负相关,而金融性资产变动应计却与公司业绩呈正相关关系。

This paper makes use of non-cash working capital accrual,long-term net asset change accrual and financial assets change accruals to study the relationship between accruals and company performance.The results show that the total of accruals have a significant negative impact on the company's performance.Then,further tests reveal that the accrual of non-cash working capital and long-term net asset movements are negatively correlated with the company's performance,while the financial assets change accrual is positively correlated with the company's performance.