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公司治理与会计稳健性之间是一种互动的关系,首先,稳健的会计信息可以缓解契约中委托人与代理人之间的代理冲突,降低代理成本,因此被视为一项重要的公司治理机制。同时,其他公司治理机制对会计信息稳健性也具有重要影响。
The relationship between corporate governance and accounting conservatism is an interactive one. First, sound accounting information can be regarded as an important corporate governance by alleviating agency conflicts between principal and agent in the contract and reducing agency costs mechanism. At the same time, other corporate governance mechanisms also have a significant impact on the robustness of accounting information.