会计稳健性影响因素实证研究

以2009年沪深两市的上市公司数据作为研究样本,在Basu模型的基础上,增加了新的变量,以影响因素的替代变量为解释变量,对影响会计稳健性的因素进行了实证研究。结果表明:会计信息对"坏消息"的敏感程度比对"好消息"敏感程度更强公司规模与会计稳健性存在负相关关系,市价账面比与会计稳健性存在正相关关系,财务杠杆与会计稳健性的关系与国外研究结果不一致。该研究结果与国外的研究结果基本一致。

An Empirical Research on Accounting Factors Affecting the Stability

With the data of the public company in Shanghai and Shenzhen markets in 2009 as the research sample,an empirical study is made for the elements of affecting the accounting stability,which is on the base of Basu model,adding the new variable and making the substitution variables of the influence factors as explanatory variable.The result shows that the degree of sensitivity for the accounting information facing the bad news is much higher than that facing the good news.There exists the negative correlation between the scale of the company and accounting stability,while the positive correlation exists between the ratios of market price and accounting stability,the study result for the relationship between the financial leverage and the accounting stability is different from the result abroad.This research result is almost the same with the one oversea.