会计稳健性、经济租金与企业剩余收益

被引：2

作者：

苏文兵 ^{[1
]}

张渊 ^{[2
]}

朱雯丽 ^{[1
]}

机构：

[1] 南京大学商学院

[2] 苏州工业园区国家税务局

来源：

审计与经济研究 | 2014年 / 29卷 / 03期

关键词：

会计稳健性; 经济租金; 公司剩余收益; 企业规模; 市场份额; 流通股比例; 资本密度; 研发密度; 广告密度;

D O I：

暂无

中图分类号：

F233 [会计工作组织与制度]; F275 [企业财务管理]; F224 [经济数学方法];

学科分类号：

1202 ; 120201 ; 120202 ; 0701 ; 070104 ;

摘要：

通过实证研究会计稳健性与企业剩余收益的关系,以及会计稳健性与经济租金对企业剩余收益的交互影响,发现会计稳健性与企业的剩余收益显著正相关,而会计稳健性和经济租金对企业剩余收益的交互影响较为复杂,其中:稳健性与研发密度、广告密度对剩余收益有显著的正面影响,但稳健性与企业规模、市场份额、流通股比例和资本密度对剩余收益的交互效应不明显。可见,提高会计稳健性,并不一定能为企业带来额外的经济租金收益。

引用

页码：60 / 67

页数：8

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