声誉、债务与会计稳健性——信任视角的一项经验研究Reputation,Debts,and Accounting Conservatism:An Empirical Research from the Trust Angle
雷宇;
摘要(Abstract):
文章从信任的角度研究了公司声誉如何影响债务契约对会计稳健性的要求。声誉较好的债务人能够赢得债权人的信任,从而降低债务契约对会计稳健性的要求。文章运用我国上市公司的数据,采用三种声誉度量方法,实证检验发现债务水平对会计稳健性有正向影响,债务人的良好声誉能够降低这种正向影响。文章以信任概念为基础整合了声誉和会计稳健性的理论关系,拓展了财务会计研究的视野,并为声誉对法律的替代作用提供了新的经验证据。
关键词(KeyWords): 声誉;债务;会计稳健性;信任
基金项目(Foundation): 教育部人文社会科学研究青年基金项目(11YJC790076,11YJC630051);; 广州市哲学社会科学发展“十二五”规划2011年度课题(11Q32);; 广东省自然科学基金博士启动项目(S2011040004548);; 广东高校优秀青年创新人才培养计划项目(WYM11062)资助
作者(Author): 雷宇;
Email:
DOI: 10.16538/j.cnki.jfe.2012.05.008
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