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国内外相关研究证据表明会计信息会影响债权人的决策,因而企业作为债务人往往会通过盈余管理行为对会计信息的债务契约产生影响。对于盈余管理程度不同的上市公司,银行是否识别盈余管理行为。近来研究结果表明,上市公司盈余管理行为损害了使用会计信息的债务契约的有效性。在会计信息利用上,契约往往更为注重其他方面,本文探讨的有企业背景,市场有效性,审计报告,审计单位等。这些更大被债权人所识别,作为会计信息质量的衡量。
Relevant research evidences at home and abroad show that accounting information will affect the decision-making of creditors, and therefore enterprises as debtors often have an impact on the debt contract of accounting information through earnings management. For listed companies with different degrees of earnings management, whether banks recognize earnings management behavior. Recent research shows that the earnings management behavior of listed companies undermines the effectiveness of debt contracts using accounting information. In the use of accounting information, contracts tend to pay more attention to other aspects, this article discusses the business background, market effectiveness, audit reports, audit units. These are more identified by creditors as a measure of the quality of accounting information.