摘要
本文以上海、深圳证券交易所2008和2009年度非金融业的A股上市公司为研究对象,利用Basu(2007)的反回归模型对上市公司内部控制审核对盈余稳健性的影响进行了实证研究。研究发现,2008和2009年度我国资本市场上的会计盈余并没有像2006年以前那样具有显著的稳健性特征。但是,在剔除没有聘请会计师事务所对内部控制审核并出具审核报告的企业后,进行内部控制审核的A股上市公司的会计盈余表现出显著的稳健性特征。由此得出结论:在目前我国上市公司自愿聘请会计师事务所对内部控制进行审核并出具审核报告这样一个特殊的制度背景下,高质量的内部控制能够提高会计盈余的稳健性。
This paper selects non-financial public companies issuing A shares in Shanghai and Shenzheng securities exchange in 2008 and 2009 as research subject,and give a positive research by Base（2007）＇s reverse regression model.The research finds,the accounting earnings in Chinese capital market during 2008 and 2009 don＇t have a significant characteristic of conservatism like 2006 year before.But after deleting the companies who didn＇t employ an accounting firm to give an assurance on the internal control,I find the accounting earnings of the other companies,who employed an accounting firm to give an assurance on the internal control,show a significant characteristic of conservatism.So we can conclude,under the special background in which all of the non-financial public companies volunteer to employ an accounting firm to give an assurance on the internal control,more qualified internal control could improve the earning conservatism in some degree.
出处
《山西财政税务专科学校学报》
2011年第3期42-46,共5页
Journal of Shanxi Finance & Taxation College
关键词
稳健性
内部控制
会计盈余
conservatism
internal control
accounting earning
