会计信息质量经验研究的完善与运用被引量：115

Improvement and Application of Empirical Research on Accounting Information Quality

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摘要本文从盈余质量、价值相关性、及时性、可比性、披露质量和透明度六个侧面回顾了会计信息质量的经验研究,总结了会计信息质量经验研究的主要特点。在此基础上,重点讨论多个财务报告目标下的会计信息质量问题;前置性的会计信息质量特征问题;会计可以控制的会计信息质量问题;确认计量与披露质量、盈余信息与资产负债表信息质量的关系;进一步完善检验会计信息质量的变量问题。 This paper reviews empirical research on accounting information quality (AIQ) from earnings quality,value-relevance,timeliness,comparability,disclosure quality and transparency,summing the main characteristics of empirical research on AIQ.The paper then focus on discussing the AIQ under multiple financial report objectives,prerequisite AIQ,AIQ that accountants may control,the relationship among recognition,measurement and disclosure quality,earnings information quality and information quality in balance-sheet,the improvement of variables used to test AIQ.

作者魏明海

机构地区中山大学管理学院

出处《会计研究》 CSSCI 北大核心 2005年第3期28-35,共8页 Accounting Research

基金国家社科基金项目"我国会计协调测定及其相关政策研究"的阶段性成果同时受到教育部"高校青年教师奖"项目的资助。

关键词经验研究会计信息质量特征运用财务报告目标质量问题价值相关性资产负债表盈余质量主要特点确认计量盈余信息变量问题及时性可比性透明度披露回顾

分类号 F233 [经济管理—会计学]

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参考文献10

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