摘要
会计稳健性是财务报告中一项重要的原则。应计项除了能够降低经营现金流中存在的噪音,也可以及时确认经济损益。本文运用基于应计项与现金流关系的稳健性计量方法对中国上市公司财务报告的稳健性进行了检验。研究发现:对于经营现金流为负的公司,总应计项与经营活动现金流之间的负相关关系更加明显,即应计项降低现金流噪音的作用更强。而基于应计项与现金流关系模型预计的削弱的负向关系主要来自于非经营性应计项目的影响。
Accounting conservatism is an important principle in accounting statements. The accruals can not only lower the noise existing in the operating cash flow, but also affirm timely the economic profit and loss. This paper investigates the accounting conservatism of the financial reports of the listed companies in China by the measuring method of conservatism based on the relation between accruals and cash flows. The result shows that the negative relationship between total accruals and operating cash flows is more evident for firms with negative operating cash flow, namely, the accrual can play a stronger role to reduce the noise of cash flow. However, the predicted mitigated negative relation by the model of the relationship between accruals and cash flow is mainly caused by the non-operating accruals.
出处
《当代财经》
CSSCI
北大核心
2009年第5期98-102,共5页
Contemporary Finance and Economics
基金
国家自然科学基金项目"会计稳健性
治理因素和经济后果"(70772017)
关键词
应计项与现金流
会计稳健性
稳健性计量指标
accruals and cash flow
accounting stability
index of measurements of accounting stability
