准则遵循与会计信息价值相关性——基于资产弃置义务的证据  

Standard Compliance and Value Relevance of Accounting Information——Evidence from Asset Retirement Obligation

作　　者：王建玲[1,2] 袁安金 董春晖 WANG Jian-ling;YUAN An-jin;DONG Chun-hui(School of Management,Xi'an Jiaotong University,Xi'an 710049;National Demonstration Center for Experimental Management Education,Xi'an Jiaotong University,Xi'an 710049,China)

机构地区：[1]西安交通大学管理学院,陕西西安710049 [2]西安交通大学管理国家级实验教学示范中心,陕西西安710049

出　　处：《山西财经大学学报》2024年第4期112-126,共15页Journal of Shanxi University of Finance and Economics

基　　金：国家社会科学基金项目(21BGL183);中央高校基本科研业务费项目(SK2022130);陕西省软科学研究计划项目(2024ZC-YBXM-019)。

摘　　要：选择与资产弃置义务密切相关行业的A股上市公司为样本,实证检验准则遵循对会计信息价值相关性的影响。结果表明:目前我国上市公司的资产弃置义务准则遵循程度仍处于较低水平;资产弃置义务准则遵循通过降低经营风险以及缓解融资约束的方式降低了净资产信息的价值相关性,但同时提高了净利润信息的价值相关性;上述结果在信息披露质量高、信息传递环境好和投资者信息解读能力强的样本中更为显著。研究结论有助于全面认识会计信息价值相关性的影响因素,对强化会计准则执行和监督机制具有借鉴价值,对投资者决策也具有重要启示。The paper took the A-share listed companies closely related to asset retirement obligation(ARO)as the sample,and empirically tested the impact of standard compliance on the value relevance of accounting information.The results indicated that:at present,the ARO standard compliance in China's listed companies was still at a relatively lower level.ARO standard compliance has reduced the value relevance of net assets by mitigating operational risks and alleviating financing constraints,while improving the value relevance of net profit.The findings were more significant in the sample groups having higher information disclosure quality,better information transmission environment and investors'stronger information interpretation ability.The conclusions could help to fully understand the influencing factors of accounting information value relevance,and provide implications for strengthening the implementation and supervision of accounting rules,as well as investors'decisions.

关 键 词：准则遵循 盈余价值相关性 净资产价值相关性 资产弃置义务 信息环境 

分 类 号：F233[经济管理—会计学]