[1]温章林.公司治理影响会计稳健性的实证研究[J].金融教育研究,2012,(02):58-66.
 WEN Zhanglin.Empirical Research on the Effects of Corporate Governance on Accounting Conservatism[J].,2012,(02):58-66.
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公司治理影响会计稳健性的实证研究()
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《金融教育研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2012年02期
页码:
58-66
栏目:
出版日期:
2012-03-31

文章信息/Info

Title:
Empirical Research on the Effects of Corporate Governance on Accounting Conservatism
作者:
温章林;
江西师范大学财政金融学院,江西南昌,330022
Author(s):
WEN Zhanglin
关键词:
会计稳健性公司治理因子分析
Keywords:
accounting conservatism corporate governance factor analysis
分类号:
F23
文献标志码:
A
摘要:
运用因子分析方法来实证研究公司治理对会计稳健性的影响作用,并以2006—2009年中国A股上市公司为样本。结果表明,股权制衡度、流通股比例、机构投资者持股、独立董事比例、债务比例以及是否存在两职合一对会计稳健性有显著的正向影响。国有股持股以及管理层持股对会计稳健性有显著的负向影响。同时也发现,债务契约、股权制衡度、国家股比例、机构投资者持股比例是影响会计稳健性的四个最重要的公司治理因素。
Abstract:
Factor analysis is adopted to test the comprehensive effects of corporate governance on accounting conservatism, taking listed companies in China from 2006 to 2009 as samples. The empirical results show that ac- counting conservatism positively correlates with the following factors:the degree of shareholding balance and circu- lating shares, the proportion of institutional investors holding, the proportion of independent directors and debt ratio, and whether being two - job - in one. Conservatism negatively correlates with two factors : the proportion of state - owned shares and management shareholding. While debt contract, the degree of shareholding balance, state - owned shares, and institutional investors holding are the most important factors affecting accounting conservatism.

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更新日期/Last Update: 1900-01-01