作　　者： ;

机构地区： 广东财经大学

出　　处： 《财经研究》 2012年第5期 123-133,共11页

摘　　要： 文章从信任的角度研究了公司声誉如何影响债务契约对会计稳健性的要求。声誉较好的债务人能够赢得债权人的信任,从而降低债务契约对会计稳健性的要求。文章运用我国上市公司的数据,采用三种声誉度量方法,实证检验发现债务水平对会计稳健性有正向影响,债务人的良好声誉能够降低这种正向影响。文章以信任概念为基础整合了声誉和会计稳健性的理论关系,拓展了财务会计研究的视野,并为声誉对法律的替代作用提供了新的经验证据。 From the trust angle,this paper studies the influence of corporate reputation on the demand for accounting conservatism in debt contracts.High reputation can result in trust from creditors,thus reducing the demand for accounting conservatism in debt contracts.Based on the data of listed companies in China,this paper employs three methods of reputation measurement to make an empirical study and finds that the level of debts has a positive effect on accounting conservatism,which is reduced by the high reputation of debtors.This paper integrates the theoretical relation between reputation and accounting conservatism based on the concept of trust,extends the horizons of financial accounting study,and provides new evidence for the substitution effect of reputation on law.

关 键 词： 声誉 债务 会计稳健性 信任

分 类 号： [F230]

领　　域： []