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稳健性作为一项重要的会计信息质量特征,一直都备受关注。本文以2003-2009年中国沪、深两市的A股上市公司为研究样本,用修正后的Basu模型,研究了管理契约的激励和约束作用对稳健性的影响,以及2006年中国新会计准则实施后,管理契约对稳健性的影响发生了怎样的变化。文章研究结果表明:(1)管理契约和稳健性呈负相关关系;(2)新会计准则的实行增强了管理契约的约束作用,削弱了管理契约的激励作用,从整体上削弱了管理契约对稳健性的影响。
Robustness has been a subject of great concern as an important quality characteristic of accounting information. In this paper, we take the A-share listed companies in Shanghai and Shenzhen stock markets in China from 2003 to 2009 as the research sample, and study the influence of the incentive and restraint effect of the management contract on the robustness with the modified Basu model. And the new China Accounting Standards After the implementation, how the management contract affects the robustness has changed. The results of the study show that: (1) the management contract is negatively correlated with the robustness; (2) the implementation of the new accounting standards strengthens the restraint effect of the management contract, weakens the incentive effect of the management contract, and weakens the management contract as a whole The impact of robustness.