不同生命周期企业的会计稳健性特征研究

Research on Accounting Conservatism of Enterprises in Different Life Cycles

选用2012年-2015年我国全部A股制造业上市公司的数据,将样本企业划分为成长期、成熟期、衰退期三个阶段,运用Khan&Watts提出的C_Score指数模型来研究不同生命周期企业会计稳健性特征的差异。研究结果显示:成长期企业的会计稳健性最强,成熟期次之,而衰退期稳健性最弱。同时在此基础上提出适合不同生命周期企业的战略对策。

This paper selects the data of all A-share manufacturing listed companies in China from 2012 to 2015.The sample companies are divided into three periods:growth period,mature period and recession period.Then using C-score index model proposed by Khan&Watts,it studies different accounting conservatism of enterprises in different life cycles.The results show:enterprises in the growth period have the strongest accounting conservatism,then enterprises in the mature period have the second strongest,and enterprises in the recession period have the weakest.At the same time,accordingly,this paper puts forward the strategies for enterprises in different life cycles.