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dc.contributor.author邱月华
dc.contributor.author曲晓辉
dc.date.accessioned2016-05-17T02:15:38Z
dc.date.available2016-05-17T02:15:38Z
dc.date.issued2010
dc.identifier.citation广东商学院学报,2010,(1):41-46
dc.identifier.issn1008-2506
dc.identifier.otherSONG201001009
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/102569
dc.description.abstract稳健性的计量问题是稳健性实证研究需要解决的首要问题。在国外有关稳健性的实证会计研究中,度量稳健性程度的方法主要包括:盈余—股票报酬关系度量法、应计—现金流关系度量法、盈余/应计项目度量法、净资产度量法。建议在稳健性研究中采用盈余—股票报酬关系度量法、应计—现金流关系度量法等来度量我国上市公司的稳健性,以增强研究结果的可靠性。
dc.description.abstractThe first problem that should be solved in empirical research on conservatism is how to measure conservatism.The methods used to measure conservatism abroad in the empirical study on conservatism include surplus-stock reward relation measurement,accruals-cash flow relation measurement,earnings-accruals measurement, and net assets measurement.This paper proposes that the methods like surplus-stock reward relation measurement,accruals-cash flow relation measurement and so on,should be used to measure conservatism of the listed companies in our country so as to promote the reliability of the research result.
dc.description.sponsorship国家自然科学基金资助项目(70972113);教育部人文社会科学重点研究基地重大项目(08JJD630010);集美大学科研基金项目(C60822)
dc.language.isozh_CN
dc.subject稳健性
dc.subject计量方法
dc.subject计量模型
dc.subjectconservatism
dc.subjectmeasuring method
dc.subjectmeasuring model
dc.title国外稳健性计量方法及其在我国的适用性
dc.title.alternativeMethods for Measuring Conservatism Abroad and Their Application in China
dc.typeArticle


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