会计盈余、制度变更与会计盈余增量信息含量

发布时间：2018-01-07 15:32

本文关键词：会计盈余、制度变更与会计盈余增量信息含量　出处：《中国注册会计师》2017年04期 　论文类型：期刊论文

【摘要】：本文旨在探究国内上市公司会计盈余、制度变更与会计盈余宏观预测价值之间的关系。研究表明,上市公司会计盈余增长率显著正向影响未来GDP增长率,在股票回报率既定的情况下,此关系依旧成立,这就证实上市公司中存在着明显的会计盈余宏观预测价值。通过实证分析进一步发现,股权分置以及相关会计准则等强制性制度的变更,能够显著提高上市公司的会计盈余宏观经济信息量,这就说明制度变更在一定程度上可以提升上市公司的盈余信息质量,从而改善了会计盈余宏观预测价值。此外,良好的法律环境也有助于提升上市公司的会计盈余宏观预测价值。
[Abstract]:This paper aims to explore the accounting earnings of domestic listed companies, the relationship between macro value change and forecast system of accounting earnings. The study shows that the accounting earnings growth rate has significant positive impact on the future growth rate of GDP, the rate of return on equity is vested, this relationship still holds, which confirmed the existence of the macro forecast value of accounting earnings significantly in the listed company. Through empirical analysis further showed that the non tradable shares and the related accounting standards mandatory system changes, can significantly increase the amount of macroeconomic accounting earnings information of listed companies, which indicates that the system changes the earnings information quality in a certain extent can enhance the listed company, so as to improve the value of accounting earnings. In addition the macro forecast a good legal environment, but also help to improve the accounting earnings of listed companies macro forecast value.

【作者单位】：贵州财经大学会计学院;
【分类号】：F275
【正文快照】： 一、引言近年来,上市公司中时常出现股票价格的涨跌与企业业绩不相符的问题,此外,股票指数与宏观经济发展相背离的问题也被资本市场广为诟病。通常来讲,资本市场是预测宏观经济状况的“晴雨表”,但事实上恰好相反。一些研究者将其归咎于我国孱弱的资本市场制度,比如资本市场建

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