基于会计稳健性的垄断行业盈余质量比较  

Earning Quality Comparison in Monopoly Industries based on Accounting Conservatism

作　　者：冯莉[1] 迈扎尼[1] 

机构地区：[1]新疆财经大学会计学院,乌鲁木齐830012

出　　处：《商业研究》2013年第7期201-205,共5页Commercial Research

摘　　要：通过会计盈余、应计项目、未来现金流的分析,本文试图揭示垄断企业对损失和利得的不对称确认,从会计稳健性角度说明垄断企业的盈余质量。实证结果表明,整体非垄断上市公司的会计稳健性较好,可以做到对损失的及时确认,其会计盈余的正向和负向变化中均包含了未来现金流量中的相关信息;垄断企业的稳健性较差,在三个模型中均显示出对损失的不及时确认,从而导致盈余质量较低。The paper tries to reveal asymmetric recognition of monopoly enterprises to loss and gain using the measures of earnings, accruals - based method and the future cash flow. And it testifies earning quality of monopoly enterprises from the perspective of accounting conservatism. The empirical results show that the non - monopoly listed companies can rec- ognize loss in timely, so they can keep good accounting conservatism. And we can see the future economic information from the positive and negative earnings changes. However, the accounting conservatism of monopoly enterprises is poor. They cannot recognize loss in timely, which leads to lower- quality earnings.

关 键 词：盈余质量 损失确认 垄断行业 Fama—Macbeth 

分 类 号：F234.3[经济管理—会计学]