公允价值计量与会计稳健性——基于Khan&Watts模型的再检验

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英文篇名：Fair Value Measurement and Accounting Conservatism——Re-examination based on Khan & Watts Model 作者：邓浩月 ; 刘后平 英文作者：Deng Haoyue;Liu Houping;College of Commence,Chengdu University of Technology; 关键词：公允价值 ; 会计稳健性 ; Khan&Watts模型 英文关键词：Fair value;;Accounting conservatism;;Khan & Watts model 中文刊名：CKTX 英文刊名：Communication of Finance and Accounting 机构：成都理工大学商学院; 出版日期：2018-12-10 出版单位：财会通讯 年：2018 期：No.798 基金：成都理工大学商学院财务管理教学团队建设项目(项目编号:JT201601)阶段性研究成果 语种：中文; 页：CKTX201834003 页数：5 CN：34 ISSN：42-1103/F 分类号：15-18+131

摘要

2014年财政部重新颁布了公允价值计量准则(CAS39),逐渐推广了其在相关资产和负债项目上的使用范围。本文以2012-2016年沪深A股上市公司财务数据为基础,借助Khan&Watts(2009)提出的C_Score模型来再检验沪深A股上市公司会计稳健性的存在性以及公允价值计量对其的影响机制;用双重差分模型来分析公允价值准则修订实施对沪深A股上市公司会计稳健性的影响程度。研究得出,沪深A股上市公司均具有一定程度的会计稳健性;研究期间内公允价值计量对会计稳健性存在显著的抑制效应;2014年新公允价值计量准则的修订前后对会计稳健性的负面影响程度并无显著差异,其颁布实施并未更加背离会计稳健性,二者朝着互相平衡的趋势发展。
        In 2014, the Ministry of Finance of the People's Republic of China re-enacted the fair value measurement standards(CAS39), and which was gradually popularized in the measurement and presentation of related assets and liabilities.This paper uses the C_Score model proposed by Khan & Watts to re-examine the existence of accounting conservatism of Shanghai and Shenzhen A-share listed companies and the impact of fair value measurement on the accounting conservatism of listed companies;Furthermore, by using the double difference model, we try to find out the difference in the influence of the revision of the fair value standard on Accounting Conservatism compared with the previous fair value standard. The results of the study show that there is a certain degree of accounting conservatism in both Shanghai and Shenzhen A-share listed companies; The use of the fair value measurement criteria for 2012-2016 has a significant negative correlation with accounting conservatism; There is no significant difference in the degree of negative impact on accounting conservatism before and after the revision of the new fair value measurement standards in 2014, its promulgation and implementation doesn't deviate further from accounting conservatism,and they develop in a mutually balanced direction.

引文

[1]葛家澍、徐跃:《会计计量属性的探讨——市场价格、历史成本、现行成本与公允价值》,《会计研究》2006年第9期。
    [2]郝玉贵等:《大数据战略与公允价值分层计量的价值相关性——基于中国金融业的实证研究》,《审计与经济研究》2018年第1期。