【摘 要】
：
In November,1992,the Ministry of Finance issued the first accounting standards for business enterprises,the guidelines first look on conservatism as one of accounting principles.In February,2006,the M
【机 构】
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School of Business,Renmin University of China,Beijing 100872,China
【出 处】
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《中国工商管理研究前沿》编辑部,中国人民大学商学院
论文部分内容阅读
In November,1992,the Ministry of Finance issued the first accounting standards for business enterprises,the guidelines first look on conservatism as one of accounting principles.In February,2006,the Ministry of Finance issued a new accounting standards for business enterprises and the accounting conservatism is regarded as one of the quality requirements of accounting information.From this,the importance of accounting conservatism is remarkable.Based on the listed corporations after and before the implementation of the new accounting standards for business enterprises,I select the data of listed corporations during the period of 2002-2005 and 2008-2011 as research samples,and use Ball and Shivakumar (2005) accrued-cash flow model,whats more the model has been modified,the specific practice is to divide accruals into discretionary accrual items and non-discretionary accrual items.The results of multiple regression show that accounting conservatism exists in listed corporations of China,the accounting conservatism stems from non-discretionary accrual items,and Chinas accounting conservatism has decreased after the new guidelines implemented.
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