非条件稳健性、条件稳健性与企业投资效率

被引：21

作者：

罗斌元

机构：

[1] 河南理工大学经济管理学院

来源：

中南财经政法大学学报 | 2014年 / 02期

关键词：

会计稳健性; 条件稳健性; 非条件稳健性; 融资约束; 代理问题;

D O I：

暂无

中图分类号：

F233 [会计工作组织与制度]; F832.4 [信贷]; F224 [经济数学方法];

学科分类号：

0701 ; 070104 ;

摘要：

本文将会计稳健性分为非条件稳健性和条件稳健性,深入阐述这两种稳健性对企业投资效率的作用机理,并以此作为实证研究假设,实证检验这种作用机理,研究发现:条件稳健性是通过融资约束和代理问题这两种渠道作用于企业投资效率的;条件稳健性确实能够提高企业投资效率,而非条件稳健性却降低了企业投资效率;公司面临的融资约束程度越严重,条件稳健性对企业投资效率的提高作用越明显;公司代理问题越严重,条件稳健性对企业投资效率的提高作用也越明显。

引用

页码：119 / 127+160 +160

页数：10

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