基于新企业会计准则的应计质量实证研究  

An Empirical Research on the Accrual Quality Under New Accounting Standards

作　　者：秦晓明[1] 卿小权[2] 

机构地区：[1]北京化工大学经济管理学院 [2]中国人民大学商学院,北京100000

出　　处：《财会通讯（下）》2009年第11期158-160,共3页Communication of Finance and Accounting

摘　　要：本文以1998-2006年间来自非金融类上市公司财务数据为样本,对中国A股上市公司应计质量问题进行了实证研究。主要探讨了应计质量的经验检验,即经营性应计项对过去、现在及未来现金流量的截面回归,回归残差可以度量应计质量。回归残差越大代表应计质量越差。结果表明:AQ值在2003有小幅上升后,到2005年都趋于稳定,说明应计质量在2003年略成下降趋势后,总体趋势没太大的变化。In this paper, with the A-share listed company’s financial data from 1998 to 2006 as the samples, we discuss the quality of accruals using the approach introduced by Dechow & Dichev(2002).We derive an empirical measure of accrual quality as the residuals from firm-specific regressions of changes in working capital on past, present, and future operating cash flows. The basic assumption is that the quality of accruals and earnings is decreasing as the magnitude of estimation errors in accruals is increasing. Finanlly, our descriptive statistics and correlation results are in line with predictions and results of regressions show that: analysis on the time series trend have constant accruals quality except 2003.

关 键 词：盈余质量 应计质量 估计残差 修正DD模型 

分 类 号：F275[经济管理—企业管理]