| 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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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。 本文由中国论文联盟 CHEN K C, YUAN W H. 2004. Earnings management and capital resource allocation: evidence from China's accounting based regulation of rights issues ［J］. The Accounting Review, 79 (July): 645-665.
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上一个论文： 利益相关者视角下的会计政策选择参与机制研究
下一个论文： 基于新会计准则的上市公司盈余管理实证研究 |
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