会计稳健性与盈余质量关系研究

Research on the Relationship between Accounting Conservatism and Earnings Quality

文章以2011—2013年我国沪深A股汽车制造业上市公司为样本,以Khan&Watts(2009)模型衡量会计稳健性,以盈余质量综合评价指数评估盈余质量,实证分析会计稳健性与盈余质量的关系。研究发现:会计稳健性与盈余质量之间呈显著正相关。

The paper takes the listed companies of automobile manufacturers as samples from 2011 to 2013,the accounting conservatism was measured based on Khan&Watts(2009)model and the earnings quality was assessed by the comprehensive evaluation index of earnings quality,and the relationship between accounting conservatism and earnings quality was empirically analyzed.It is found that the accounting conservatism is positively correlated with earnings quality and is more obvious in enterprises with high concentration of ownership.Therefore,enterprises can combine internal governance with external supervision to improve the quality of earnings and ultimately improve the management efficiency of the company on the basis of appropriate accounting conservatism policy.