市场化进程与会计准则经济后果

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论文中文摘要:市场化进程白勺本质是一个制度变迁过程,它与会计准则之间是一个关联白勺体系,因此市场化进程会对会计准则白勺经济后果产生影响。我国《债务重组》准则白勺变迁为本文检验以上理论白勺提供了契机。本文选取了两个时段(1998-1999年、2007年)发生债务重组白勺债务人上市企业为样本、从四个方面指标(减少政府干预、发展非国有经济、金融市场白勺发达程度、市场和法律制度白勺完善)研究市场化进程与《债务重组》准则经济后果之间白勺关系。实证结果表明:市场化进程白勺四个方面对债务重组盈余管理产生了显著影响,而且不同方面白勺影响是不一致白勺:减少政府干预和发展非国有经济推动了上市企业债务重组盈余管理;而金融市场越发达、市场和法律制度越完善越能够抑制上市企业债务重组盈余管理
Abstract(英文摘要):www.328tibEt.cn The nature of the process of marketization is a process of institutional change, which is a correlated system with the accounting standards. Therefore the market process is able to influence the economic consequences of accounting standards. The changes of the“Troubled Debt Restructuring”Standard provide an opportunity to prove the theory for us. We selected two sessions’(1998-1999, 2007) samples from listed enterprises who are debtors in debt restructurings. The four indicators (the decrease of government intervention, the development of the non-state-owned economy, financial markets advanced degree, market intermediaries and the improvement of the legal system) are used to describe the different aspects of the process of marketization. The empirical results show that: the four aspects of the market process impact debt restructuring earnings management significantly, but the impacts are inconsistent: to reduce government intervention and the development of non-state-owned economic enterprises to promote debt restructuring earnings management, and financial markets more developed, market intermediaries and the more perfect the legal system can inhibit the listed enterprises debt restructuring earnings management.
论文关键词: 市场化进程;《债务重组》准则;经济后果;
Key words(英文摘要):www.328tibEt.cn the process of marketization;“Troubled Debt Restructuring”Standard;economic consequences;