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本文以1998～2009年中国A股上市公司作为研究样本,考察了我国会计准则变迁对会计信息稳健性的影响以及这种影响的路径。研究发现,会计制度改革对盈余稳健性的影响主要是来源于操纵性应计,2001年会计准则变迁后盈余稳健性的提高是由于坏消息的及时确认而不是好消息的推迟确认,2007年会计准则变迁后盈余稳健性的降低既是因为坏消息的推迟确认也是因为好消息的提前确认,其中坏消息的推迟确认对2007年后的盈余的激进有重要影响。
This paper takes Chinese A-share listed companies from 1998 to 2009 as the research sample, examines the impact of changes in accounting standards on the robustness of accounting information and the path of this impact. The study found that the impact of the reform of the accounting system on earnings robustness mainly comes from manipulation accruals. The improvement of earnings robustness after the change of accounting standards in 2001 is due to the timely confirmation of bad news rather than the delaying confirmation of good news. In 2007, The decrease in earnings robustness after the change of the guidelines is due both to the deferred recognition of bad news and to the early confirmation of good news, of which the deferral of bad news has a significant impact on the radicalization of surpluses beyond 2007.