【摘要】 公司治理与会计稳健性之间是一种互动的关系,首先,稳健的会计信息可以缓解契约中委托人与代理人之间的代理冲突,降低代理成本,因此被视为一项重要的公司治理机制。同时,其他公司治理机制对会计信息稳健性也具有重要影响。更多还原

【Abstract】 There is an interactive relationship between corporate governance and accounting conservatism.Conservative accounting information is one of the key components of governance mechanism for it can alleviate agency conflicts and lower agency costs.On the other hand the remaining components of governance mechanism will also generate vital effects on conservatism.更多还原