上市公司会计信息质量度量的研究综述

关于会计信息质量的度量,一直是学术界的疑难问题,缺乏一个统一的度量模型。国内外学者采用不同的替代变量,从不同角度来度量会计信息质量水平,基于此,本文从监管机构对信息披露质量的评价、应计质量、会计稳健性、盈余平滑度和会计信息质量指数等五个方面对会计信息质量的度量方法进行了综述。

A Review of the Measurement Method of Accounting Information Quality on Listed Companies

The measurement of accounting information quality has always been a difficult problem in the academia world, it lacks a unified measurement model. The scholars in domestic and abroad use different substitution variables to measure the level of accounting information quality from different angles. Based on this, this paper reviews the measurement method of accounting information quality from five aspects of the evaluation of information disclosure quality about regulatory agency, accruals quality, accounting conservatism, earnings smoothness and accounting information quality index.