其他综合收益的信息含量:基于会计稳健性的中介效应分析

Information Content of Other Comprehensive Income:Mediating Effect Analysis on Accounting Conservatism

在会计准则国际趋同的背景下,以其他综合收益的会计信息质量特征为视角,探究会计稳健性对其他综合收益信息含量的中介效应,为综合收益观下会计稳健性是否有助于提升会计信息决策有用性提供理论与实证支持。研究发现:其他综合收益可被视为超额盈余并具有显著的信息含量,其列报会降低会计稳健性;会计稳健性作为部分中介变量会抑制其他综合收益信息含量的表达,尤其是对于面临好消息的企业,这种中介效应更为明显。研究结论一定程度上支持在推行综合收益观的同时强调中立性的理念。

Under the trend of international accounting standards convergence,from the perspective of qualitative characteristics of other comprehensive income(OCI),this research explores mediation effect of conservatism on OCI information content,and provides empirical supports for whether conservatism contributes to fundamental qualitative characteristics.Conclusions of this paper show that OCI can be seen as abnormal earnings,which has significant information content and its disclosure would weaken the conservatism.The conservatism has a negative effect on decision quality and a partial mediation effect on OCI information content,especially when companies are faced with good news.This paper provides empirical support for advocating the neutrality principle under the comprehensive income view in some extent.