公允价值、内部控制和盈余质量——来自A股非金融类公司的经验证据  

Fair Value,Internal Control and Earnings Quality:Evidence from the A-Shares of Non-financial Companies

作　　者：彭珏[1] 胡斌[1] 

机构地区：[1]西南大学经济管理学院,重庆400715

出　　处：《现代财经（天津财经大学学报）》2015年第9期77-91,共15页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家社会科学基金资助项目(10XGL001)

摘　　要：利用2008-2013年我国非金融上市公司的数据为样本,研究公允价值计量对会计盈余质量的影响,并按照样本内部控制的状况进行分组回归,以研究内部控制在公允价值与盈余质量之间的作用。研究发现:公允价值计量与盈余管理程度和盈余持续性之间没有显著的关系,但能提高盈余的价值相关性,并且高质量的内部控制状况能增强这种作用。同时还佐证了内部控制对盈余的价值相关性和持续性具有重要的影响。Based on the 2008--2012 data of non--financial listed companies in our country as samples, The Paper studies the effect of fair value measurement of accounting earnings quality, and in accordance with the status of internal control samples are grouped in order to verify the role of in- ternal control between the fair value and earnings quality. The study found that the fair value meas- urement and the degree of earnings management, surplus sustained no significant relation, but can improve accounting relevance, and high quality internal control condition can enhance the effect. The study also supports that the internal control of surplus value relevance and sustainability have important influence.

关 键 词：公允价值 盈余质量 内部控制 

分 类 号：F270[经济管理—企业管理]