| 合并财务报表、母公司个别财务报表与会计稳健性——来自沪深A股的经验证据 |
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| 引用本文： | 程昔武,后青松.合并财务报表、母公司个别财务报表与会计稳健性——来自沪深A股的经验证据[J].上海立信会计学院学报,2011(5). |
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| 作者姓名： | 程昔武 后青松 |
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| 作者单位： | 安徽财经大学会计学院;财政部财政科学研究所;华中科技大学管理学院; |
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| 摘 要： | 在回顾相关研究文献的基础上,分析了合并财务报表与个别财务报表对会计稳健性的影响,并采用Basu逆回归模型及其扩展的Basu模型,构建Vuong统计量和Basu值,以2005年-2008年的上市公司为研究样本进行实证分析,由此得出结论:合并财务报表的信息比母公司的个别财务报表的信息具有更差的稳健性,而基于主体理论编制的合并财务报表比基于母公司理论编制的合并财务报表具有更稳健的会计信息。
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| 关 键 词： | 合并报表 主体理论 母公司理论 会计稳健性 |
Consolidated Financial Statements,Parent Company Financial Statement,and Accounting Conservatism: Empirical Evidence from Listed Companies in China |
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| CHENG Xi-wu,HOU Qing-song.Consolidated Financial Statements,Parent Company Financial Statement,and Accounting Conservatism: Empirical Evidence from Listed Companies in China[J].Journal of Shanghai Lixin University of Commerce,2011(5). |
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| Authors: | CHENG Xi-wu HOU Qing-song |
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| Institution: | CHENG Xi-wu1,2,HOU Qing-song3 ( 1.Accounting School,Anhui University of Finance & Economics,Bengbu Anhui 233030,China,2.Research Institute for Fiscal Science,Ministry of Finance,Beijing 100142,3.Huazhong University of Science and Technology,Wuhan Hubei 430074,China) |
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| Abstract: | Based on the review of related literature,this paper analyzes the effects that the consolidated financial statements and the parent financial statement have on accounting conservatism.We take the sample from China's companies listed from 2005 to 2008 and make the empirical test by using reverse regression model and extended Basu econometric model,and measuring Vuoung statistics and Basu value.The result shows that the consolidated financial statements provide less conservative information than the parent fi... |
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| Keywords: | consolidated financial statements entity theory parents theory accounting conservatism |
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