财务报告类有关论文范文素材,与会计改革提高我国上市公司财务报告稳健性了吗?相关论文摘要怎么写

本论文是一篇财务报告类有关论文摘要怎么写,关于会计改革提高我国上市公司财务报告稳健性了吗?相关本科论文范文。免费优秀的关于财务报告及会计改革及会计信息方面论文范文资料,适合财务报告论文写作的大学硕士及本科毕业论文开题报告范文和学术职称论文参考文献下载。

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HasAccountingReformImprovedFinancialReporting

ConservatismofChineseListedCompanies

QIANChunhai

(ModernFinancialCentre,ChinaExecutiveLeadershipAcademy（Pudong）,Shanghai201204)

Abstract:BasedonasampleofChineselistedpanieswithAsharesduring1992-2005,anumberofmeasuresofreportingconservatismareexamined,includingtheaccumulationofaccruals,thedifferentialtimelinessofincorporatinggoodnewsversusbadnewsinreportedearnings,andthelevelofbookvaluespersistentlybelowmarketvalue.ThechangesoffinancialreportingconservatismofChineselistedpaniesareanalyzed.Theresultshowsthatthefinancialreportinghasmoreconservatismafterthepromulgationofaccountingreformandthesecuritieslawin1998,indicatingsomesuccesstowardsconvergencewithinternationalaccountingstandardsandenhancementoftheparabilityandreliabilityofAshares′financialstatements.

Keywords:conservatism,accruals,earnings/returnsrelation,tomarketratio

（责任编辑杨莲娜）

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财务报告类有关论文范文素材,与会计改革提高我国上市公司财务报告稳健性了吗?相关论文摘要怎么写参考文献资料：

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