作　　者： ; ; ;

机构地区： 中山大学管理学院

出　　处： 《会计研究》 2010年第1期43-50,共8页

摘　　要： 本文以我国A股上市公司2002-2006年的数据为样本,采用Basu模型研究了债务(尤其是不同期限的银行借款)对会计稳健性的影响,研究结果表明:银行要求短期借款比例高和长期借款比例低的公司采取更加稳健的会计政策,考虑到两类产权性质时,银行对终极控制人为私有产权控股的公司有更加稳健的要求,且对短期借款比例高的私有产权控股公司会计政策要求更加稳健,而对长期借款比例高的国有产权控股公司会计稳健性的要求相对更低。 Conservatism is a significant indicator in measuring the quality of accounting information.And Watts (1993) believes that debt contracts are an important cause of accounting conservatism.Based on the sample data of Chinese A-Share listed companies collected between 2002 and 2006,this study investigates the influence of debt,especially the bank loans of different maturity,on accounting conservatism with Basu Model in different property right settings.The results indicate that companies with a higher proportion of debt tend to adopt a more conservative accounting policy.We also find that bank creditors request the company to adopt a more conservative accounting policy when the companies have a higher proportion of short-term loan or a lower proportion of long-term loan.This paper also studies the relationship between debt and accounting conservatism in companies of different ownership structures.The results prove that debt has varying influences on companies with different ownership structures.Total debt,as well as short-term loans,exerts more influence on accounting conservation in private companies than in state-owned-companies (SOCs),while long-term loans have more influence on accounting conservatism in SOCs than in private companies.

关 键 词： 会计稳健性 债务融资 产权性质 政府干预

领　　域： [经济管理] [经济管理] [经济管理] [经济管理]