| 会计改革提高我国上市公司财务报告稳健性了吗? |
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| 引用本文： | 钱春海.会计改革提高我国上市公司财务报告稳健性了吗?[J].财贸研究,2009,20(2). |
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| 作者姓名： | 钱春海 |
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| 作者单位： | 中国浦东干部学院现代金融研究中心,上海,201204 |
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| 摘 要： | 以1992—2005年中国A股上市公司为样本,采用多重度量方式,包括累积应计数字变化、盈余反应好坏消息的时效性差异以及净值相对于市值持续向下偏误的程度等,对我国上市公司财务报告稳健程度进行研究。研究结果发现:自1998年起,由于会计改革与证券法的颁布实施,我国上市公司财务报告的稳健程度在显著增加。结果进一步揭示,我国在会计领域推行的各项会计改革与监管措施在实际运行过程中发挥了一定的成效。
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| 关 键 词： | 稳健性 应计数字 盈余/报酬关系 净值/市值比率 |
Has Accounting Reform Improved Financial Reporting Conservatism of Chinese Listed Companies? |
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| QIAN Chun-hai.Has Accounting Reform Improved Financial Reporting Conservatism of Chinese Listed Companies?[J].Finance and Trade Research,2009,20(2). |
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| Authors: | QIAN Chun-hai |
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| Abstract: | Based on a sample of Chinese listed companies with A-shares during 1992-2005, a number of measures of reporting conservatism are examined, including the accumulation of accruals, the differential timeliness of incorporating good news versus bad news in reported earnings, and the level of book values persistently below market value. The changes of financial reporting conservatism of Chinese listed companies are analyzed. The result shows that the financial reporting has more conservatism after the promulgati... |
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| Keywords: | conservatism accruals earnings/returns relation net-to-market ratio |
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