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作为会计信息质量重要特征之一的会计稳健性,在公司融资活动中的作用越来越受到学者们的关注。而融资活动是企业的重要经济活动之一。这两者通过会计信息紧密联系。通过实证研究,发现会计稳健性的提高有利于企业更加便利的融资。并且验证了事前的非条件稳健和事后的条件稳健都能提高公司的融资便利性。以上结论对于我国上市公司提高会计信息质量、降低融资约束具有很好的启示作用。
Accounting conservatism, one of the important characteristics of accounting information quality, has drawn more and more attention from scholars in the role of corporate finance. Financing activities are one of the important economic activities of an enterprise. Both are linked through accounting information. Through empirical research, we find that the improvement of accounting conservatism is conducive to more convenient financing for enterprises. It also verifies that ex-ante unconditional stability and ex post facto conditions can improve the company’s financing convenience. The above conclusions have very good enlightenment for the listed companies in our country to improve the quality of accounting information and reduce the financing constraints.