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hui ji wen jian xing ji liang fang fa shi yong xing tan wei ji yu ying ji xian jin liu he fu de lei ji ying ji zhi mo xing
Author(s): 
Pages: 80-83
Year: Issue:  21
Journal: Finance and Accounting Monthly

Keyword:  会计稳健性计量方法适用性;
Abstract: 稳健性原则的普遍采用已成为各国会计准则体系的特征之一。会计稳健性计量方法的出现,使其由规范性研究进入了实证性研究阶段。会计稳健性计量方法是进行稳健性实证研究的基本工具,其选择和正确使用对相关的实证研究至关重要。本文以我国A股上市公司的数据为样本,对会计稳健性的两种计量方法即应计-现金流模型和负的累计应计制模型的适用性进行实证研究。分析发现:应计-现金流计量方法中的非经营性应计项更具适用性;负的累计应计制在我国也有一定的适用性。
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