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以2011—2015年沪深A股上市的企业为研究对象,实证检验了会计稳健性对债务重组风险的影响,以及债务契约对会计稳健性和债务重组风险关系的影响。研究表明:会计稳健性与债务重组风险呈显著的负相关关系,同时债务契约会增强这种联系。因此,建议企业采取稳健的会计制度,提高会计信息质量,保持适当的资产负债率,同时加强债务契约管理,有利于降低债务重组风险,促使债务重组顺利完成。
Taking the listed companies in Shanghai and Shenzhen A-shares in 2011-2015 as the research object, this paper empirically tests the impact of accounting conservatism on the risk of debt restructuring and the impact of debt contract on the relationship between accounting robustness and debt restructuring risk. The research shows that there is a significant negative correlation between the soundness of accounting and the risk of debt restructuring, and the debt contract will strengthen this link. Therefore, it is suggested that enterprises adopt a sound accounting system, improve the quality of accounting information, maintain the appropriate asset-liability ratio, and strengthen the management of debt contracts, which will help reduce the risk of debt restructuring and facilitate the successful completion of debt restructuring.