本文選題：會(huì)計(jì)穩(wěn)健性 + 時(shí)間不對(duì)稱性　； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：會(huì)計(jì)穩(wěn)健性要求我們確認(rèn)可能的損失,不確認(rèn)可能的收益(Bliss,1924)。會(huì)計(jì)穩(wěn)健性對(duì)收益確認(rèn)的可驗(yàn)證性標(biāo)準(zhǔn)比損失確認(rèn)的可驗(yàn)證性標(biāo)準(zhǔn)更高,所以損失通常比收益更快的得到會(huì)計(jì)確認(rèn),也就是壞消息會(huì)比好消息更快的得到會(huì)計(jì)確認(rèn)。Basu(1997)對(duì)當(dāng)期股票回報(bào)和年度股票回報(bào)進(jìn)行回歸,根據(jù)回歸結(jié)果分為好消息和壞消息,他發(fā)現(xiàn)會(huì)計(jì)盈余對(duì)于壞消息的反應(yīng)比好消息的反應(yīng)要更加及時(shí)。Basu(1997)的研究在學(xué)術(shù)界引起了很大的爭議,因?yàn)樗⒌姆聪蚧貧w模型存在缺陷,有很多學(xué)者質(zhì)疑這一模型,并提出各自的解決方案。本文假設(shè)上市公司為了避免對(duì)重大事件違規(guī)披露所產(chǎn)生的法律風(fēng)險(xiǎn),政府行政處罰,投資者拋售公司股票,債權(quán)人提前要求清償債務(wù)等風(fēng)險(xiǎn),因此在重大事件上會(huì)遵照會(huì)計(jì)穩(wěn)健性對(duì)信息進(jìn)行披露。本文采用事件研究法,短時(shí)間窗口研究會(huì)計(jì)穩(wěn)健性對(duì)重大事件會(huì)計(jì)確認(rèn)時(shí)間上的不對(duì)稱性的影響。本文的研究期間選在2007年以后,是實(shí)施了新的《企業(yè)會(huì)計(jì)制度》之后的會(huì)計(jì)期間,是在新會(huì)計(jì)準(zhǔn)則實(shí)現(xiàn)與國際財(cái)務(wù)報(bào)告準(zhǔn)則(IFRS)的全面趨同的背景下進(jìn)行的研究。新會(huì)計(jì)準(zhǔn)則采納了資產(chǎn)負(fù)債觀,弱化了會(huì)計(jì)穩(wěn)健性,擴(kuò)大了公允價(jià)值的運(yùn)用。目前關(guān)于新會(huì)計(jì)準(zhǔn)則對(duì)會(huì)計(jì)穩(wěn)健性的影響方面的實(shí)證研究還不多,結(jié)論也不一致。 本文在第一部分中,介紹本文的研究背景、意義,研究思路及方法,還有研究的主要?jiǎng)?chuàng)新點(diǎn)。第二部分中,總結(jié)關(guān)于會(huì)計(jì)穩(wěn)健性的研究結(jié)論和計(jì)量方法。第三部分對(duì)會(huì)計(jì)穩(wěn)健性的影響因素進(jìn)行了歸納梳理。第四部分為研究設(shè)計(jì),提出假設(shè),建立模型,選取樣本,處理數(shù)據(jù)。第五部分對(duì)實(shí)證結(jié)果進(jìn)行分析,檢驗(yàn)我們提出的假設(shè)。第六部分為本文的結(jié)論。 本文的貢獻(xiàn)主要體現(xiàn)在以下幾點(diǎn)： (1)研究領(lǐng)域 2007年新會(huì)計(jì)準(zhǔn)則實(shí)施后,弱化會(huì)計(jì)穩(wěn)健性,擴(kuò)大了公允價(jià)值屬性的運(yùn)用。會(huì)計(jì)穩(wěn)健性是1990年以來,我國歷次會(huì)計(jì)制度改革的一項(xiàng)重要內(nèi)容。每次會(huì)計(jì)改革之后,都為利用會(huì)計(jì)穩(wěn)健性來研究我國會(huì)計(jì)制度改革的效果,提供了一個(gè)良好的機(jī)遇。從會(huì)計(jì)穩(wěn)健性來研究新會(huì)計(jì)準(zhǔn)則實(shí)施效果方面的實(shí)證研究還不多,結(jié)論也不太一致。所以新會(huì)計(jì)準(zhǔn)則的實(shí)施對(duì)會(huì)計(jì)穩(wěn)健性的影響究竟如何,值得我們進(jìn)行研究。目前對(duì)于會(huì)計(jì)穩(wěn)健性研究一個(gè)主要的研究領(lǐng)域是在時(shí)序性的研究上,本文研究的內(nèi)容緊跟會(huì)計(jì)穩(wěn)健性研究領(lǐng)域的潮流。 (2)研究方法 首先,本文采用事件研究法。在2000年以后的每一年,會(huì)計(jì)和財(cái)務(wù)管理領(lǐng)域的頂級(jí)期刊中采用事件研究法的論文數(shù)量的增長率一直在增加。但是我國學(xué)者對(duì)會(huì)計(jì)穩(wěn)健性的研究還很少有人采用這種方法,因此本文采用事件研究法研究會(huì)計(jì)穩(wěn)健性是本文的一大創(chuàng)新之處。 其次,本文選擇的短期時(shí)間窗口,較以往的采用長窗口進(jìn)行的會(huì)計(jì)穩(wěn)健性研究有很大的進(jìn)步,因?yàn)殚L窗口容易受到各種因素的干擾。本文對(duì)于自變量選擇累計(jì)超額收益率,因變量選擇每股收益的變化,采用短時(shí)間窗口,自變量的時(shí)間窗口為3日,因變量的時(shí)間窗口為1個(gè)季度,已經(jīng)是目前會(huì)計(jì)穩(wěn)健性研究采用數(shù)據(jù)中最短的時(shí)間窗口了。 最后,本文在對(duì)已有的會(huì)計(jì)穩(wěn)健性的方法進(jìn)行梳理之后,綜合使用被幾種廣泛認(rèn)可的計(jì)量模型進(jìn)行研究。本文采用分析性模型來研究中國的會(huì)計(jì)問題,不僅有助于分析現(xiàn)有會(huì)計(jì)穩(wěn)健性的研究設(shè)計(jì)是否合理,還可以檢驗(yàn)之前得到的研究結(jié)果是否可靠,更為今后的研究指明了方向,還促進(jìn)該領(lǐng)域的研究形成體系。 (3)研究數(shù)據(jù) 本文選取的樣本是2008年至2013年我國全部A股上市公司數(shù)據(jù),具有較強(qiáng)的實(shí)效性,選取我國2007年之后的上市公司數(shù)據(jù),可以較好的反應(yīng)新的《企業(yè)會(huì)計(jì)準(zhǔn)則》施行以及實(shí)施股權(quán)分置改革后對(duì)會(huì)計(jì)穩(wěn)健性的影響。 本文采用短時(shí)間窗口進(jìn)行研究,對(duì)股票數(shù)據(jù)采用每日數(shù)據(jù),財(cái)務(wù)報(bào)告數(shù)據(jù)采用季度數(shù)據(jù),因此數(shù)據(jù)量充足而全面,所以使得我們得出的結(jié)論更具備準(zhǔn)確性、代表性和說服力。
[Abstract]:Accounting robustness requires us to confirm possible losses without identifying possible benefits ( Bliss , 1924 ) . This paper analyzes the influence of accounting conservatism on the accounting confirmation time of major event based on the regression results . In this paper , it is assumed that in order to avoid the legal risk , the government ' s administrative punishment , the investor ' s selling of the stock and the creditor ' s advance demand of debt , the research of Basu ( 1997 ) has caused a great deal of controversy in the academic circle .

In the first part , this paper introduces the background , significance , thoughts and methods of the research , and the main innovation points of the research . In the second part , we summarize the research conclusion and the measurement method about accounting conservatism . The third part is divided into the research design , puts forward the hypothesis , establishes the model , selects the sample and processes the data .

The contribution of this paper is mainly embodied in the following points :

( 1 ) Research field

After the implementation of the new accounting standards in 2007 , the accounting conservatism is weakened and the application of fair value attribute is expanded . The accounting conservatism is an important part of the reform of accounting system in our country since 1990 .

( 2 ) Study method

First of all , this article applies the event research method . In every year after 2000 , the growth rate of the number of papers in the top - level journals in the field of accounting and financial management has been increasing all the time . However , there are few people in the research on accounting robustness in our country . Therefore , it is a great innovation in this paper to study the robustness of accounting by using the event research method .

Secondly , the short - term time window , which is selected in this paper , has made great progress compared with the previous long - window accounting robustness research , because the long window is susceptible to various factors . In this paper , we use a short time window , the time window of the independent variable is 3 days , the time window of the dependent variable is 3 days , the time window of the dependent variable is 3 days , the time window of the dependent variable is 1 quarter , and the shortest time window in the data is adopted for the current accounting robustness study .

Finally , after combing the existing methods of accounting robustness , this paper studies the accounting problems in China by using the analytical model , which not only helps to analyze the feasibility of the research and design of the existing accounting conservatism , but also can check whether the research results obtained before can be reliable , the future research indicates the direction , and also promotes the research and formation system in the field .

( 3 ) Study data

The sample selected in this paper is the data of all A - share listed companies in China from 2008 to 2013 , and has a strong effect . The data of the listed companies after 2007 can be better reflected in the implementation of the new Accounting Standards for Accounting Standards and the effect of the implementation of the equity division reform on accounting conservatism .

In this paper , a short time window is used to study the stock data , and quarterly data is used for the data of the financial report , so the data quantity is sufficient and comprehensive , so that the conclusion is more accurate , representative and convincing .

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233

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