会计中稳健主义的经济学解释
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财经研究 2003 年 第 29 卷第 07 期, 页码：77 - 81
摘要
参考文献
摘要
稳健主义在会计中的存在已有数个世纪之久,它对会计实务产生了重要的影响。但在会计理论界、实务界和准则制定机构中,反对稳健主义的观点相当普遍。这些反对观点没有意识到稳健主义在企业契约关系中的作用,本文为稳健主义的存在提供了一个经济学的解释。
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[2]国际会计准则委员会 国际会计准则2000[M] 北京:中国财政经济出版社,2000
[3]Bliss,J.H.(1924)ManagementThroughAccounts[M].TheRonaldPressCo.,NewYork.
[4]FinancialAccountingStandardsBoard(FASB).(1980)QualitativeCharacteristicsofAccountingInformation[M].StatementofConceptsNo.2,Stamford,CT:FASB.
[5]Givoly,D.andC.Hayn.(2000)TheChangingTime seriesPropertiesofEarnings,CashFlowsandAccruals:HasFinancialAccountingBecomeMoreConservative?[J].JournalofAccounting＆Economics29(June).
[6]Hendriksen,E.S.andM.F.Brada.(1992)AccountingTheory[M].RichardD.Irwin,Inc.
[7]Jensen,M.C.andW.H.Meckling.(1976)TheoryoftheFirm:ManagerialBehavior,AgencyCostsandOwnershipStructure[J].JournalofFinancialEconomics(3).
[8]Leftwich,R.W.(1983)AccountingInformationinPrivateMarkets:EvidencefromPrivateLendingAgreements[J].TheAccountingReview58(January).
[9]Paton,W.A..(1948)AccountingProcedureandPrivateEnterprise[J].TheJournalofAccountancy(April).
[10]Smith,C.W.andJ.Warner.(1979)OnFinancialContracting:AnAnalysisofBondCovenants[J].JournalofFinancialEconomics7.
[11]Watts,R.L.(1993)AProposalforResearchonConservatism[R].Workingpaper,UniversityofRochester.
[12]Watts,R.L.(2002)ConservatisminAccounting[R].Workingpaper,UniversityofRochester.
[13]Watts,R.L.andJ.L.Zimmerman (1983)AgencyProblems,AuditingandtheTheoryoftheFirm:SomeEvidence[J].JournalofLawandEconomics26(October).
引用本文
卢文彬. 会计中稳健主义的经济学解释[J]. 财经研究, 2003, 29(7): 77–81.
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