摘要
以深圳主板A股上市公司2017~2019年相关财务数据作为样本,实证分析会计稳健性对企业利润波动的影响。研究结果表明:会计稳健性能够显著抑制企业的利润波动,同时投资效益在会计稳健性与利润波动关系中发挥显著的中介效应,投资效益越高的企业,会计稳健性对利润波动的抑制作用越显著。
ATaking the relevant financial data of Shenzhen A-share listed companies in 2017-2019 as samples,this paper empirically analyzes the impact of accounting conservatism on corporate profit fluctuations.The results show that accounting conservatism can restrain profit fluctuation significantly.Meanwhile,investment benefit plays a significant mediating role in the relationship between accounting conservatism and profit fluctuation.The higher the investment efficiency,the more significant the inhibition effect of accounting conservatism on profit fluctuation.
作者
杨鸿艳
YANG Hong-yan(Department of Public Administration,Anhui Police Vocational College,Hefei,Anhui,230031)
出处
《沈阳工程学院学报（社会科学版）》
2022年第1期36-41,共6页
Journal of Shenyang Institute of Engineering:Social Science
基金
安徽省教育教学研究重点项目(2020jyxm0391)
安徽省课程思政建设重点研究项目(2020szxm08)
安徽省高校学科(专业)拔尖人才学术资助项目(gxbjZD2021125)。
关键词
会计稳健性
利润波动
投资效益
accounting conservatism
profit fluctuation
investment benefit
