| 香港与大陆上市公司财务报告稳健性比较 |
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| 引用本文： | 赵莹, 胡伟洁. 香港与大陆上市公司财务报告稳健性比较[J]. 北京航空航天大学学报社会科学版, 2009, 22(1): 11-13. |
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| 作者姓名： | 赵莹 胡伟洁 |
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| 作者单位： | 1.北京航空航天大学 经济管理学院, 北京 100191 |
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| 摘 要： | 基于政治、法律、经济等外部环境对上市公司财务报告稳健性的潜在影响,比较了香港股票市场和大陆A股市场上市公司财务报告的稳健性水平。采用分组检验和扩展的巴苏模型的检验结果,发现样本公司在香港和大陆的财务报告的稳健性水平并不存在显著性差异。
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| 关 键 词： | 跨地区上市 会计稳健主义 制度环境 |
| 收稿时间： | 2007-10-10 |
A Comparison of Financial Reports' Conservatism between Hong Kang and the Mainland Stock Markets |
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| ZHAO Ying, HU Wei-jie. A Comparison of Financial Reports' Conservatism between Hong Kang and the Mainland Stock Markets[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2009, 22(1): 11-13. |
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| Authors: | ZHAO Ying HU Wei-jie |
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| Affiliation: | 1.School of Economics and Management, Beijing University of Aeronautics and Astronautics, Beijing 100191, China |
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| Abstract: | This paper investigates the differences of financial reports' conservatism between Hong Kang and the Chinese Mainland markets.We measure accounting conservatism with Basu conservatism model.The study results do not find significant difference in the conservatism,using data of financial reports of cross-listed firms in Hong Kong and Chinese A-share markets. |
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| Keywords: | cross-listed firms accounting conservatism regulation environment |
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