【摘要】 本文以Basu(1997)模型为基础,对1999～2004年上市公司银行债权监督对盈余稳健性的影响进行了实证分析,并研究了盈余稳健性的动态变化。实证研究发现:(1)中国上市公司盈余总体上存在着稳健性,会计盈余对"坏消息"的反应程度比对"好消息"的反应程度要大;负的会计盈余变化要比正的会计盈余变化具有更大的反转率;(2)上市公司银行贷款比例越高,稳健性越高;(3)短期银行债务贷款和长期银行贷款对稳健性有显著影响,且短期银行贷款的监督作用大于长期银行贷款的监督作用;(4)银行债权监督对稳健性的影响随着时间的推移正在不断增强。更多还原

【Abstract】 Based on the Basu(1997)model,we empirically analyses the role of bank loans on the accounting conservatism using the data of listed companies in China from year 1999～2004.The Empirical study found that:(1)There exist conservatism in China’s listed companies,the accounting earnings reacts bigger to the"bad news"than to the"good news",at the same time,negative earnings changes has a greater reversal rate than the positive earnings changes;(2)the higher the bank loans,the more the conservatism;(3)Short-term bank loan and long-term bank loan both have significant influence on conservatism;what’s more,the short-term bank loan’s monitoring role is greater than that of the long-term bank loan;(4)the monitoring role of bank loans on the accounting conservatism is growing stronger with the passage of time.更多还原