会计稳健性研究述评

越来越多的研究表明,会计稳健性是财务报告最重要的特征。本文系统地评论了会计稳健性研究的最新内容。第一方面为会计稳健性的不同计量方法及各种计量方法之间存在的关系,第二方面为稳健性起因的最新研究,尤其是契约对企业会计稳健性的影响,第三方面为会计稳健性的经济后果,包括会计稳健性对资本成本的影响以及对企业真实经济活动的影响。文章最后指出了会计稳健性未来研究的方向。

Review of Research on the Accounting Conservatism

Growing studies suggest that accounting conservatism is the most important characteristic of financial report.This paper comments on the latest research on the accounting conservatism systematically.The first one is on the various measurement of accounting conservatism and their relationships.The second one is on the latest research of the cause of conservatism,especially the impact of contracts on the accounting conservatism.The third one is on the economic consequence of accounting conservatism,including the effect on the cost of capital and real activities.At the end of this paper,the author points out some directions for future research.