会计环境对企业会计准则执行效果的影响——基于应计质量的经验证据

本文旨在调查两个相互关联的问题:企业会计准则施行后财务报告应计质量是否发生了显著变化?这种变化是否与会计环境相关?我们采用经典的截面琼斯模型估计操控性应计利润,以其绝对值计量应计质量,利用2001~2009年7722个上市公司样本观察值进行了统计检验,发现企业会计准则施行后应计质量下降。在给定企业会计准则是一套高质量准则的前提下,我们进一步分析应计质量下降的原因。经验证据表明:在会计环境不同的地区,上市公司应计质量的变化存在系统性差异。这反映会计环境影响了企业会计准则的执行效果。

The Impact of Accounting Environment on the Consequence of Implementation of the Accounting Standards for Enterprises:Empirical Evidence Based on Accrual Quality

This article tries to investigate two related problems: does accrual quality of financial report change significantly after the implementation of Accounting Standards for enterprises? And is the change related to accounting environment? We employ the classical cross-sectional Jones model to estimate the discretional accrual,using the absolute value of it to measure accrual quality,and then we empirically analyze 7722 observations of listed companies from 2001 to 2009.We find that accrual quality decreased after the implementation of Accounting Standards for enterprises.On the premise that Accounting Standards for enterprises has high quality,we further analyze the reason that accrual quality decreased.The empirical evidence suggests that there are systemic differences among the change of accrual quality of the listed companies in the districts with different accounting environment.This suggests that accounting environment impacts on the consequence of the implementation of Accounting Standards for enterprises.