我國上市公司會計穩(wěn)健的初步證據.pdf

1、廈門大學博士學位論文我國上市公司會計穩(wěn)健的初步證據姓名：胡念梅申請學位級別：博士專業(yè)：會計學指導教師：葛家澍20090401AbstractBasedontheWatts(2003)thatfourfactorsinfluenceaccountingconservatism，thepaperinvestigatesthecharacteristicsoflistedcompaniesinChinafrom1992to2007，andte

2、ststheinfluencesofaccountingrule，auditor’SrisksandthedemandofbanksontheaccountingconservatismThepaperfinds：1ExclusionofsamplesthatlistedcompaniesreceivemodifiedauditopinionisimportantInclusionofthesesampleswillleadUStoov

3、erestimatetheextentofaccountingconservatismormakewrongjudgment(‘bigbath”earningsmanagementisregardedasaccountingconservatism)2MoreconservativeaccountingstandardsresultinmoreconservativefinancialreportingFinancialreportin

4、gisconservativeonlyin20012005Accountingstandardsandotherinstitutionalfactorsarebothcomplementsandsubstitute，andalldeterminethequalityoffinancialstatements3Auditorespeciallypayattentiontotherisks(pressures)fromregulations

5、withrightofferingorkeepinglistingstatusthatleadlistedcompaniesteportmoreearning，andwhenROEisin(一2％，2％)((2％，5％))、(5％，7％)or(7％，l3％)，financialreportingisconservative4Regulationenvironmentaffectsauditor’Sdemandforaccountingc

6、onservatism，whichleadstotheextentofconservatisminfinancialreportingItisthedemandforauditorsthatleadstoconservativefinancialreportingin1995Thattheproportionandtheextentofpunishmentfromregulators(CSRC)aredecreasedafter2003

7、leadstoauditor’Sdemandforconservatismlower5FinancialreportingauditedbyBig4islessconservativethanthatauditedbyNonBig4audits，andtheviewthatBig4auditqualityishigherthanNon—Big4isworthyofsuspicion6Debtfromcreditors(mainlyban

8、ks)一toassetsratio，resourceembezzlementfromcontrollingshareholders，insidercontrolandgovernmentinterventionallaffectaccountingconservatismBanksconsidergovemmentinterventionandresourceembezzlementasmostimportantfactorswhent