企业的战略类型会影响盈余特征吗——会计稳健性视角的考察

发布时间：2018-06-18 14:32

本文选题：企业战略 + 会计稳健性　；参考：《南开管理评论》2016年04期

【摘要】：借鉴Miles和Snow的企业战略类型学,本文按照战略的不同将企业分为三类:探索者、分析者和防御者。通过对企业战略的实证度量,本文从会计稳健性视角考察了战略类型对企业会计盈余特征的影响。结果显示,当企业的战略类型越有可能是探索者时,其会计稳健性程度越低;当企业的战略类型越有可能是防御者时,其会计稳健性程度越高;分析者的会计稳健性程度则位居其中。在改变会计稳健性的度量模型和考虑可能的内生性问题之后,上述结论依然成立。本文的结论拓展了已有的文献,也对投资者更全面地理解企业财务报告和准则制定者制定政策有一定的启示作用。
[Abstract]:Referring to the strategic typology of Miles and Snow, this paper divides enterprises into three categories according to different strategies: explorers, analysts and defenders. Through the empirical measurement of enterprise strategy, this paper examines the effect of strategic types on the characteristics of accounting earnings from the perspective of accounting conservatism. The results show that the more possible the strategic type of the enterprise is, the more likely it is. The higher the level of accounting conservatism is, the higher the degree of accounting conservatism is, the higher the level of accounting conservatism is, the higher the level of accounting conservatism in the strategic type of the enterprise and the degree of accounting conservatism in the analyst. The conclusion of the conclusion is still established after changing the measurement model of accounting conservatism and considering the possible endogenous problems. It expands the existing literature, and has a certain inspiration for investors to have a comprehensive understanding of corporate financial reporting and policy makers' formulation of policies.
【作者单位】：东北财经大学会计学院/中国内部控制研究中心;
【基金】：国家自然科学基金青年项目(714 0 2017) 辽宁省高等学校优秀人才支持计划(WJQ2014035)资助
【分类号】：F275;F272

【参考文献】