会计稳健性计量方法的比较与选择——基于相关性和可靠性的实证研究  

Comparison and Choice of Accounting Conservatism Measurement Method——Empirical Research on Relevance and Reliability

作　　者：张兆国[1] 刘永丽[1] 李庚秦[1] 

机构地区：[1]华中科技大学管理学院,430074

出　　处：《会计研究》2012年第2期37-41,96,共5页Accounting Research

基　　金：教育部人文社会科学研究专项任务一般项目(10YJA630212);国家社会科学基金项目(10BGL015)资助

摘　　要：本文以2007—2010年深沪两市A股上市公司的数据为研究样本,从相关性和可靠性两个方面对不同会计稳健性计量方法的比较和选择问题进行了实证考察。结果表明:从相关性看,AT与BTM、ACF与BTM、BTM与NA之间均呈正相关,说明不可以同时加以采用,其他计量方法之间均呈负相关或不相关,说明可以同时加以采用;从可靠性看,在各种会计稳健性计量方法中,AT和ACF的可靠性较高,具有比较优势。这些研究结论对我们正确地比较和选择会计稳健性的计量方法具有一定的启示意义。Based on the data of Chinese companies listed in Shenzhen and Shanghai from 2007 to 2010,this paper empirically studies the difference and selection of different measures of accounting conservatism from the angles of the relevance and reliability respectively.The results show that from the point of relevance,AT and BTM,ACF and BTM,BTM and NA are positively related to each other,which indicates that these measures can't be used contemporarily.While other measures can be used contemporarily because they are negatively or weak related to each other.From the point of reliability,AT and ACF have higher reliability and more comparative advantages than others.These results have some enlightenment significances for us in comparing and choosing the measurement methods of accounting conservatism correctly.

关 键 词：会计稳健性 计量方法 相关性 可靠性 

分 类 号：F233[经济管理—会计学] F224[经济管理—国民经济]