准则趋同、可比性与业绩预告乐观偏差

发布时间：2018-03-05 05:32

本文选题：会计准则趋同　切入点：财务报表可比性　出处：《中南财经政法大学学报》2017年05期 　论文类型：期刊论文

【摘要】：本文以2005~2013年间披露了年度业绩预告的沪深A股上市公司为样本,研究了财务报表可比性与管理层业绩预告乐观偏差之间的关系,研究发现:财务报表可比性越高的公司,其管理层业绩预告乐观偏差越小,且财务报表可比性对业绩预告乐观偏差的抑制作用在较差的信息环境和监督环境下更强。进一步分析表明,会计准则的国际趋同提高了财务报表可比性,进而降低了管理层业绩预告的乐观偏差。这表明会计准则国际趋同通过可比性这一会计信息质量特征间接影响了公司的信息披露行为,从而丰富了会计准则国际趋同的经济后果和会计信息决策有用观的研究文献。
[Abstract]:This paper studies the relationship between the financial statement comparability and the optimistic deviation of the management performance forecast based on the Shanghai and Shenzhen A-share listed companies which disclosed the annual performance forecast from 2005 to 2013, and finds that the more comparable the financial statements are, the higher the financial statements are. The smaller the optimistic deviation of the management performance forecast, and the stronger the restraining effect of the financial statement comparability on the optimistic deviation of the performance forecast is in the poor information environment and the monitoring environment. Further analysis shows that, The international convergence of accounting standards has improved the comparability of financial statements, Thus, the optimistic deviation of management performance forecast is reduced, which indicates that international convergence of accounting standards indirectly affects the disclosure behavior of companies through comparability, which is the quality feature of accounting information. Thus it enriches the research literature on the economic consequences of international convergence of accounting standards and the useful view of accounting information decision-making.
【作者单位】：浙江工商大学财务与会计学院;浙江财经大学会计学院;
【基金】：国家自然科学基金项目“管理层盈余预测乐观偏差:影响因素与经济后果”(71502166) 浙江省自然科学基金项目“社会信任与管理层盈余预测:理论分析与经验证据”(LQ17G020006) 浙江省哲学社会科学规划课题“民营上市公司强制性业绩预测评价:理论分析与浙江经验”(16NDJC192YB)
【分类号】：F275;F832.51

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