国外盈余持续性研究动态及述评  

Literature Review and Inspiration on Earnings Persistence Research

作　　者：杨晋渝[1] 刘斌[2] 张卫国[1] 

机构地区：[1]西南大学经济管理学院,重庆400716 [2]重庆大学经济与工商管理学院,重庆400030

出　　处：《预测》2014年第3期75-80,共6页Forecasting

基　　金：国家自然科学基金资助项目(71372138;70972055);中央高校基本科研业务费专项资金资助项目(SWU1409332)

摘　　要：盈余持续性是会计盈余信息的重要特征,也是衡量盈余质量高低的关键指标。因而盈余持续性研究成为几十年来资本市场研究的一个热点问题。国外学者从多角度对盈余持续性进行了大量研究,成果颇丰。国内学者对盈余持续性的研究起步较晚,具有一定贡献,但尚待深入。本文对国外有关盈余持续性问题的研究文献分别从盈余持续性的影响因素、盈余持续性的经济后果、盈余持续性的度量方式等三个方面进行梳理。以国外盈余持续性研究为借鉴,在此基础上进行分析和总结,得出我国可加强恰当地度量盈余持续性和探索盈余持续性的影响因素等方面的研究启示。The earnings persistence is an important feature of accounting earnings information, and is also a key index for measuring the earnings quality. Hence, the research on earnings persistence has been a hot issue in the research field of capital market in past dozens of years. Foreign researchers conduct many researches in different viewpoints. There are many achievements. Domestic research on earnings persistence begins lately, has some contribution and needs further development. This paper reviews foreign and domestic researches related to earnings persistence from three aspects： the influence determinants for earnings persistence, the economic consequence of earnings persistence, and the measurement methods of earnings persistence. Taking reference of foreign research on earnings persistence, this paper analyzes and summarizes relevant research. Domestic research can focus on the measurement of earnings persistence and the determi nants of earnings persistence.

关 键 词：盈余持续性 经济后果 度量方式 影响因素 

分 类 号：F234[经济管理—会计学]