会计准则变迁的经济后果研究——基于信息质量和权益资本成本视角

发布时间：2018-06-08 14:27

本文选题：会计准则 + 信息质量　；参考：《新疆师范大学学报(哲学社会科学版)》2014年01期

【摘要】：文本以2004-2012年沪深A股主板非金融类上市公司为研究对象,探讨我国上市公司实施新会计准则后会计信息质量的变化及其对权益资本成本的影响。经研究发现:新准则大幅度引入公允价值计量属性和资产负债观,为会计职业判断和自由选择提供了更大的空间,从而导致实质的信息质量降低;新准则实施后上市公司的权益资本成本随之上升,而且信息质量的降低直接导致了权益资本成本的上升,这证明了我国资本市场在一定程度上是有效的。文本以会计准则变迁—实质的信息质量—权益资本成本为研究主线,为会计准则相关研究提供了一个新视角。
[Abstract]:This paper takes the non-financial listed companies of Shanghai and Shenzhen A shares motherboard from 2004-2012 as the research object, and probes into the changes of accounting information quality and its influence on the cost of equity capital after the implementation of the new accounting standards by listed companies in China. Through the research, it is found that the new standards introduce the fair value measurement attribute and the view of assets and liabilities to a large extent, which provides more space for accounting professional judgment and free choice, which leads to the decline of the real information quality; After the implementation of the new standards, the cost of equity capital of listed companies rises with it, and the decrease of information quality directly leads to the rise of cost of equity capital, which proves that the capital market of our country is effective to a certain extent. The text takes the change of accounting standards-the essence of information quality and the cost of equity capital as the main line of study, which provides a new perspective for the study of accounting standards.
【作者单位】：山东理工大学商学院;东北财经大学会计学院;
【基金】：山东省社科规划项目会计专题课题“企业实施新企业会计准则问题的研究”(9010-411025)的阶段性成果
【分类号】：F233

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