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本文以2007-2013年所有A股上市公司10135个数据为样本,检验了宏观经济不确定性对微观企业会计稳健性的影响,研究表明,宏观经济不确定性降低了企业的会计稳健性;且相对于非国有企业,国有企业在经济不确定性时其会计稳健性更差。以期为从宏观层面理解经济环境对企业会计行为的影响提供参考。
This paper examines the impact of macroeconomic uncertainty on the soundness of micro-enterprises by examining the 10135 data of all A-share listed companies from 2007 to 2013. The results show that macroeconomic uncertainty reduces the firm’s accounting conservatism and Compared with non-state-owned enterprises, state-owned enterprises have worse accounting stability in economic uncertainty. In order to provide a reference for understanding the impact of economic environment on the accounting behavior of enterprises from a macro level.