我国会计制度变迁对盈余稳健性影响的的研究.pdfVIP

摘 要 预测能力。虽然我国会计制度自身发展还不成熟，有时会不可避免的出现一些盈余操控 行为，但这并不影响它在我国证券市场的财务分析和盈余预测中的作用。 关键词 盈余稳健性 会计制度变迁 会计准则制定 会计信息 II Abstract Abstract Earnings conservatism has always been an important quality characteristic of accounting information, and played an important role in the formulation of the systems of accounting. However, the number of empirical research on accounting earnings conservatism is still relatively small. The empirical research on accounting earnings conservatism abroad has lasted only 10 years, and in our country the research starts much later. With accounting earnings conservatism as an entry point, this paper tries to reveal the relationship between earnings conservatism and accounting system. In the past ten years of accounting institutional reform, accounting earnings become more and more important, and has become an important reference in the process of investors’ decision-making. This paper aims at making an analysis of the influence of accounting institutional changes on the accounting earnings conservatism through empirical research, hoping to accumulate some experiences for accounting institutional changes in our country. Based on this thought, this paper selects A-share listed companies of Shenzhen and Shanghai from 1995 to 2009 as study models and adopts Basu (1997) model to study the following two problems: 1 Whether there is earnings conservatism in our accounting system? 2 How does the accounting earnings conservatism change in the process of accounting institutional changes? The results show that (1) the conservatism