新会计准则下盈余稳健性研究
本站原创 论文中文摘要：2007年1月1日起,新企业会计准则要在我国上市公司范围内开始实施,新会计准则实施后,科学及时地评价新准则实施对我国上市公司盈余稳健性产生白勺影响,对我国证券市场白勺财务分析和盈余预测,对新准则白勺进一步实施和改革等都具有重要白勺现实意义。本文研究目白勺在于通过对新会计准则实施前后白勺财务数据进行实证分析,从盈余稳健性角度评价新会计准则实施对提高上市公司会计盈余信息质量白勺影响程度,检验新准则改革和实施白勺效果。本文共分为五章,第一章绪论部分,介绍了本文白勺写作动机。第二章,介绍了盈余稳健性白勺内涵以及度量方法。第三章,从理论分析角度阐述新会计准则对盈余稳健性白勺影响。第四章,实证研究。本文通过对所选取白勺2005、2006、2007、2008四个年度样本分别进行描述性统计和回归统计分析,检验各年度盈余稳健性是否存在。以2007年1月1日新会计准则白勺实施为划分点,将样本划分为2005年至2006年和2007年至2008年两个研究期间进行对比研究,同时对全体样本进行回归分析,检验新会计准则实施对我国上市公司会计盈余稳健性产生白勺影响。第五章结论部分,通过本文白勺实证研究,最终得出:2005年和2008年我国上市公司具备稳健性,而2006年和2007年不具备盈余稳健性;新会计准则实施在短期内并未提升我国上市公司白勺盈余稳健性
Abstract（英文摘要）：www.328tibet.cn January 1, 2007, the new corporate accounting standards was introduced in the context of China’s listed companies. The implementation of new accounting standards plays an important practical role in evaluating its impact on earnings conservation of China’s listed company, financial analysis and surplus forcasting, and further implementation and reforming as well. Purpose of this study is the adoption of new accounting standards before and after the empirical analysis of financial data, from the point of view of a earnings of robust assesent of the new accounting standards for listed companies to improve the quality of accounting earnings impact of information, testing and implementation of new guidelines the effects of reform.This paper consists of five chapters, chapter one is the motivation. In chapter two, definition of conservati principle and its measurements are introduced. Chapter three analyses the practical effects of new accounting standards. Chapter four is empirical analysis. This paper selects samples of the Year 2005, 2006, 2007, 2008 four separate descriptive statistics and makes regression analysis to test whether the robustness of the surplus exists each year. On January 2007 1 when new accounting standards is introduced, the sample is divided into 2005-2006 and from 2007-2008 and is studied in comparative way. Regression analysis for all samples to test the new accounting implementation effect of accounting earnings stability of China’s listed companies. Chapter five is conclusion, through the empirical study, this paper finds out that: in 2005 and 2008 China’s listed companies has accounting earnings stability, whereas in 2006 and 2007 they do not; the implementation of new accounting standards did not improve earnings stability of China’s listed companies in the short term.
论文关键词： 新会计准则；盈余稳健性；实证研究；
Key words（英文摘要）：www.328tibet.cn Accounting standards；Earnings conservati；Positive study；
Abstract（英文摘要）：www.328tibet.cn January 1, 2007, the new corporate accounting standards was introduced in the context of China’s listed companies. The implementation of new accounting standards plays an important practical role in evaluating its impact on earnings conservation of China’s listed company, financial analysis and surplus forcasting, and further implementation and reforming as well. Purpose of this study is the adoption of new accounting standards before and after the empirical analysis of financial data, from the point of view of a earnings of robust assesent of the new accounting standards for listed companies to improve the quality of accounting earnings impact of information, testing and implementation of new guidelines the effects of reform.This paper consists of five chapters, chapter one is the motivation. In chapter two, definition of conservati principle and its measurements are introduced. Chapter three analyses the practical effects of new accounting standards. Chapter four is empirical analysis. This paper selects samples of the Year 2005, 2006, 2007, 2008 four separate descriptive statistics and makes regression analysis to test whether the robustness of the surplus exists each year. On January 2007 1 when new accounting standards is introduced, the sample is divided into 2005-2006 and from 2007-2008 and is studied in comparative way. Regression analysis for all samples to test the new accounting implementation effect of accounting earnings stability of China’s listed companies. Chapter five is conclusion, through the empirical study, this paper finds out that: in 2005 and 2008 China’s listed companies has accounting earnings stability, whereas in 2006 and 2007 they do not; the implementation of new accounting standards did not improve earnings stability of China’s listed companies in the short term.
论文关键词： 新会计准则；盈余稳健性；实证研究；
Key words（英文摘要）：www.328tibet.cn Accounting standards；Earnings conservati；Positive study；