会计稳健性、市场化进程与股价崩盘风险.pdf

1 1 2 5 3 13 4 19 5 25 6 43 45 451 Contents 1 Introduction 1 1.1 Background and Significance 1 1.1.1 Background of Research 1 1.1.2 Significance of Research 1 1.2 Methodology and Content 2 1.2.1 Methodology of Research 2 1.2.2 Content of Research 2 1.3 Innovations 3 2 Literature Review 5 2.1 Literature Review of Accounting Conservatism 5 2.1.1 Influence Factors of Accounting Conservatism 5 2.1.2 Economic Consequences of Accounting Conservatism 6 2.2 Literature Review of Stock Price Crash Risk 7 2.2.1 Internal Factors of Stock Price Crash Risk 7 2.2.2 External Factors of Stock Price Crash Risk 8 2.3 Literature Review of Market Process 10 2.4 Literature Review of Accounting Conservatism and Stock Price Crash Risk ... 11 2.5 Literature Commentary 11 3 Theoretical Analysis and Hypothesis Development 13 3.1 Definition of Related Concept 13 3.1.1 Definition of Accounting Conservatism 13 3.1.2 Definition of Stock Price Crash Risk 13 3.2 Theoretical Basis 13 3.2.1 Information Asymmetry Theory 13 3.2.2 Agency Theory 14 3.3 Research Hypothesis 14 3.3.1 Accounting Conservatism and Stock Price Crash Risk 14 3.3.2 Accounting