基于Basu模型的中国上市公司会计稳健性研究

发布时间：2018-03-03 09:10

本文选题：会计稳健性　切入点：Basu模型　出处：《西南民族大学学报(人文社会科学版)》2014年02期 　论文类型：期刊论文

【摘要】：本文以上市公司财务数据为研究样本,并将样本公司分为ST和非ST两类,通过正态分布检验、T检验和K-S检验剔除不显著的财务指标,并运用主成分分析法对财务指标进行进一步筛选,进而运用Basu模型对上市公司会计稳健性与提炼出来的财务指标相关性进行探究。结果表明,中国上市公司中,ST公司与非ST公司对遵循会计稳健性的程度不同,ST公司比非ST公司遵循程度更强;上市公司财务人员对会计稳健性的遵循程度与流动比率呈负相关关系;上市公司财务人员对会计稳健性的遵循程度与利润增长率呈负相关关系。
[Abstract]:In this paper, the financial data of listed companies are taken as the research samples, and the sample companies are divided into St and non-St, and the unremarkable financial indexes are eliminated by normal distribution test T test and K-S test. Using principal component analysis to further screen financial indicators, and then using the Basu model to explore the relationship between accounting conservatism and extracted financial indicators of listed companies. The results show that, The degree of accounting conservatism followed by St company and non-St company is different, and the degree of accounting conservatism followed by St company is stronger than that of non-St company, and there is a negative correlation between the degree of accounting conservatism compliance and current ratio. The degree of accounting conservatism followed by financial personnel of listed companies is negatively related to profit growth rate.
【作者单位】：西南交通大学经济管理学院;成都理工大学商学院;
【基金】：国家社会科学基金“典型事实、极值理论与金融市场风险传染的定量分析方法研究”(12BGL024) 四川省科技计划项目软科学计划“上市公司控制权股东、管理者的特征效应及公司危机预警研究”(2013 ZR0067) 成都理工大学金融与投资优秀科研创新团队培育资助项目(KYTD201303)阶段性成果
【分类号】：F832.51;F233;F224

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