北京航空航天大学学报(社会科学版) ›› 2009, Vol. 22 ›› Issue (1): 11-13.

• 论文 • 上一篇    下一篇

香港与大陆上市公司财务报告稳健性比较

赵莹, 胡伟洁   

  1. 北京航空航天大学 经济管理学院, 北京 100191
  • 收稿日期:2007-10-10 出版日期:2009-03-25 发布日期:2010-05-11
  • 作者简介:赵莹(1964-),女,广东东莞人,副教授,博士研究生, 研究方向为财务会计.

A Comparison of Financial Reports' Conservatism between Hong Kang and the Mainland Stock Markets

ZHAO Ying, HU Wei-jie   

  1. School of Economics and Management, Beijing University of Aeronautics and Astronautics, Beijing 100191, China
  • Received:2007-10-10 Online:2009-03-25 Published:2010-05-11

摘要:

基于政治、法律、经济等外部环境对上市公司财务报告稳健性的潜在影响,比较了香港股票市场和大陆A股市场上市公司财务报告的稳健性水平。采用分组检验和扩展的巴苏模型的检验结果,发现样本公司在香港和大陆的财务报告的稳健性水平并不存在显著性差异。

关键词: 跨地区上市, 会计稳健主义, 制度环境

Abstract:

This paper investigates the differences of financial reports' conservatism betwe en Hong Kang and the Chinese Mainland markets. We measure accounting conservatis m with Basu conservatism model. The study results do not find significant differ ence in the conservatism, using data of financial reports of cross-listed firms in Hong Kong and Chinese A-share markets.

Key words: cross-listed firms, accounting conservatism, regulation environment

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