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	基于应计项与现金流关系的会计稳健性研究
	夏冬林 ; 朱松 ; XIA Dong-lin ; ZHU Song
	2010-06-07 ; 2010-06-07
关键词	应计项与现金流 会计稳健性 稳健性计量指标 accruals and cash flow accounting stability index of measurements of accounting stability F233 F224
其他题名	A Study of Accounting Conservatism: Based on the Relation between Accruals and Cash Flow
中文摘要	会计稳健性是财务报告中一项重要的原则。应计项除了能够降低经营现金流中存在的噪音,也可以及时确认经济损益。本文运用基于应计项与现金流关系的稳健性计量方法对中国上市公司财务报告的稳健性进行了检验。研究发现:对于经营现金流为负的公司,总应计项与经营活动现金流之间的负相关关系更加明显,即应计项降低现金流噪音的作用更强。而基于应计项与现金流关系模型预计的削弱的负向关系主要来自于非经营性应计项目的影响。; Accounting conservatism is an important principle in accounting statements.The accruals can not only lower the noise existing in the operating cash flow,but also affirm timely the economic profit and loss.This paper investigates the accounting conservatism of the financial reports of the listed companies in China by the measuring method of conservatism based on the relation between accruals and cash flows.The result shows that the negative relationship between total accruals and operating cash flows is more evident for firms with negative operating cash flow,namely,the accrual can play a stronger role to reduce the noise of cash flow.However,the predicted mitigated negative relation by the model of the relationship between accruals and cash flow is mainly caused by the non-operating accruals.; 国家自然科学基金项目“会计稳健性、治理因素和经济后果”(70772017)
语种	中文 ; 中文
内容类型	期刊论文
源URL	[http://hdl.handle.net/123456789/39332]
专题	清华大学
推荐引用方式 GB/T 7714	夏冬林,朱松,XIA Dong-lin,等. 基于应计项与现金流关系的会计稳健性研究[J],2010, 2010.
APA	夏冬林,朱松,XIA Dong-lin,&ZHU Song.(2010).基于应计项与现金流关系的会计稳健性研究..
MLA	夏冬林,et al."基于应计项与现金流关系的会计稳健性研究".(2010).

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