其他综合收益列报变更与会计信息质量

财经论丛 ›› 2019, Vol. 35 ›› Issue (11): 71-79.

其他综合收益列报变更与会计信息质量

史开瑕^1,2

1.中南财经政法大学会计学院,湖北武汉 430073;
2.浙江财经大学会计学院,浙江杭州 310018

收稿日期:2019-07-02 出版日期:2019-11-10 发布日期:2019-12-16
作者简介:史开瑕(1988-),女,湖南常德人,中南财经政法大学会计学院博士生,浙江财经大学会计学院讲师。
基金资助:
浙江省自然科学基金青年项目(LQ16G030007);国家社科基金青年项目(16CJY029)

The Change in Other Comprehensive Income Presentation and Accounting Information Quality

SHI Kaixia^1,2

1.School of Accounting, Zhongnan University of Economics and Law, Wuhan 430073, China;
2.School of Accounting, Zhejiang University of Finance and Economics, Hangzhou 310018, China

Received:2019-07-02 Online:2019-11-10 Published:2019-12-16

摘要/Abstract

摘要： 其他综合收益列报项目是当前国际会计界致力进一步改革并努力达到国际趋同的重要项目之一。本文以《企业会计准则第30号——财务报表列报》规定的两类列报准则为自然实验,利用中国A股上市公司2011～2017年的数据为研究样本,实证检验其他综合收益列报变更对会计信息质量的影响。研究发现:其他综合收益列报变更提高了企业的会计信息质量,同时,这个效应在国有企业与非国有企业中呈现出明显的异质性,在不同公司治理水平和股权结构的企业中也呈现明显的异质性。这说明《企业会计准则第30号——财务报表列报》准则的实施达到了应有的效果,使企业的会计信息质量得到显著提升。

关键词: 其他综合收益, 列报, 会计信息质量

Abstract: Other comprehensive income presentation projects are among the important projects that the international accounting community is committed to further reform with an aim to achieve international convergence. Using the data of China's A-share listed companies in 2011-2017 as research samples, this paper takes the two types of presentation criteria specified in the “Accounting Standards for Enterprises No.30-Presentation of Financial Statements” as a natural experiment to empirically test the impact of the accounting information quality of the change in other comprehensive income presentation. The study finds that the change of other comprehensive income presentation improves the quality of enterprises' accounting information. At the same time, this effect shows obvious heterogeneity among state-owned enterprises and non-state-owned enterprises. It is obviously different among enterprises with different corporate governance levels and shareholding structure. This shows that the implementation of the “Accounting Standards for Enterprises No.30-Presentation of Financial Statements” has achieved the desired results, and the quality of enterprises' accounting information has been significantly improved.

Key words: Other Comprehensive Income, Presentation, Accounting Information Quality

中图分类号:

F230

史开瑕. 其他综合收益列报变更与会计信息质量[J]. 财经论丛, 2019, 35(11): 71-79.

SHI Kaixia. The Change in Other Comprehensive Income Presentation and Accounting Information Quality[J]. , 2019, 35(11): 71-79.

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