| 市场化进程、二权分离程度与会计稳健性研究——来自中国资本市场的证据 |
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| 引用本文： | 刘嫦,杨兴全.市场化进程、二权分离程度与会计稳健性研究——来自中国资本市场的证据[J].重庆工商大学学报(社会科学版),2010,27(3):25-30. |
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| 作者姓名： | 刘嫦 杨兴全 |
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| 作者单位： | 石河子大学,经贸学院,新疆,石河子,832003 |
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| 基金项目： | 教育部人文社科项目，石河子大学高层次人才项目 |
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| 摘 要： | 本文以我国2004--2006年间金融类A股上市公司为样本，采取Ball和Shivakumar的权责发生制模型检验市场化进程、二权分离程度和会计稳健性之间的关系。研究结果表明，控股股东的二权分离程度对公司会计稳健性产生了影响，而且这一影响程度视控股股东的控制权程度而不同，进一步研究发现外部治理环境会对会计盈余的稳健性程度也产生了明显影响。
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| 关 键 词： | 市场化进程 二权分离指数 会计稳健性 |
The Process of Marketization, Degree of Separation of Two Rights and the Accounting Conservatism——Based on the Empirical Evidence in China's Capital Market |
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| LIU Chang,YANG Xing-quan.The Process of Marketization, Degree of Separation of Two Rights and the Accounting Conservatism——Based on the Empirical Evidence in China''s Capital Market[J].Journal of Chongqing Technology and Business University Social Science Edition,2010,27(3):25-30. |
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| Authors: | LIU Chang YANG Xing-quan |
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| Institution: | LIU Chang,YANG Xing-quan (College of Economics , Trade,Shihezi University,Xinjiang Shihezi 832003,China) |
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| Abstract: | In this paper,we take the accrual model of Ball and Shivakumar(2005) to test the relation between the Process of markertization,the degree of separation of the ultimate control right to cash flow right and the firms' accounting conservatism using the 2004-2006 year data from A-share listed companies in China;The empirical results show that the separation index of the ultimate control right to cash flow right has some influence on the lever of firms' conservatism,but the extent of the influence is different ... |
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| Keywords: | process of marketization the separation index accounting conservatism |
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