稳健性视角下会计信息影响投资效率研究  

Study on the Influence of Accounting Information on Investment Efficiency in the Perspective of Accounting Conservation

作　　者：王桂花 WANG Gui-hua(School of Accounting,Nanjing University of Finance and Economics,Nanjing 210046,China;School of Accounting,Tongling University,Tongling 244000,China)

机构地区：[1]南京财经大学会计学院,江苏南京210046 [2]铜陵学院会计学院,安徽铜陵244000

出　　处：《安徽商贸职业技术学院学报》2018年第2期23-27,共5页Journal of Anhui Business College

基　　金：安徽省哲学社会科学规划项目(AHSKY2016D26);铜陵学院人才基金项目(2013tlxyrc07)

摘　　要：会计信息影响投资者行为和投融资活动,影响社会资源的配置效率。由于信息不对称和代理冲突,企业存在非效率投资行为。会计稳健性能够缓解信息不对称,降低代理冲突,减少企业盈余管理行为,促进会计信息质量的提高,抑制企业过度投资与投资不足的非效率投资行为。Accounting information will influence investors, behaviors and the investment as well as financing activities, andit will also influence the allocation efficiency of social resources. Due to information asymmetry and agency conflicts, there exist no-efficient investment behavior in enterprises. Accounting conservation can help lessen information asymmetry and agency conflicts, reduce enterprises ＊ earning management behavior, enhance accounting information quality, and inhibit enterprises5 non-efficient investment including over-investment and under-investment.

关 键 词：会计稳健性 投资效率 信息不对称 代理成本 

分 类 号：F233[经济管理—会计学] F276.44[经济管理—国民经济]