【摘要】 本文以我国2006年会计准则改革为背景,研究了管理层判断与会计稳健性的关系。研究结果发现,会计准则赋予管理层判断越多,公司的会计稳健性越低,管理层判断对会计稳健性具有替代效应;这种替代效应在国有企业与非国有企业中同时存在,但其在非国有企业中更为突出。进一步研究发现,我国新会计准则扩大了管理层判断空间,从而降低了市场信息不对称水平,降低了投资者对会计稳健性的需求,然而,会计准则改革的这种效应因企业股权性质的改变而发生改变。本文揭示了管理层判断对会计稳健性的替代效应,拓展了会计准则和会计稳健性方面的研究,同时还为我国会计准则改革的推进提供了重要的依据。更多还原

【Abstract】 This paper investigates the relationship between managerial judgment and accounting conservatism,based on accounting standards changed in China.A substantial decrease in accounting conservatism is found after increasing the scope of managerial judgment in accounting standards and this effect is more pronounced in non- state- owned enterprises than in state- owned enterprises. The result shows that the decrease of market information asymmetry,caused by the increase in managerial judgment of the new accounting in China,leads to the decrease in investor’s demand for accounting conservatism.The result has implications to improving the accounting standard reform in China.更多还原