国外稳健性计量方法及其在我国的适用性被引量：5

Methods for Measuring Conservatism Abroad and Their Application in China

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摘要稳健性的计量问题是稳健性实证研究需要解决的首要问题。在国外有关稳健性的实证会计研究中,度量稳健性程度的方法主要包括:盈余—股票报酬关系度量法、应计—现金流关系度量法、盈余/应计项目度量法、净资产度量法。建议在稳健性研究中采用盈余—股票报酬关系度量法、应计—现金流关系度量法等来度量我国上市公司的稳健性,以增强研究结果的可靠性。 The first problem that should be solved in empirical research on conservatism is how to measure conservatism. The methods used to measure conservatism abroad in the empirical study on conservatism include surplus-stock reward relation measurement, accruals-cash flow relation measurement, earnings-accruals measurement, and net assets measurement. This paper proposes that the methods like surplus-stock reward relation measurement, accruals-cash flow relation measurement and so on, should be used to measure conservatism of the listed companies in our country so as to promote the reliability of the research result.

作者邱月华曲晓辉

机构地区集美大学工商管理学院厦门大学会计发展研究中心

出处《广东商学院学报》北大核心 2010年第1期39-44,共6页 Journal of Guangdong University of Business Studies

基金国家自然科学基金资助项目(70972113) 教育部人文社会科学重点研究基地重大项目(08JJD630010) 集美大学科研基金项目(C60822)

关键词稳健性计量方法计量模型 conservatism measuring method measuring model

分类号 F224 [经济管理—国民经济] F233 [经济管理—会计学]

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