CAJ | 학술논문

以中国上市公司为研究样本,采用盈余反应非对称系数和权益市场账面价值比（MTB）作为度量指标,对盈余稳健性与资产负债表稳健性的关联性进行实证检验,结果表明：盈余稳健性与资产负债表稳健性显著负相关,即资产负债表稳健性的存在会对盈余稳健性产生影响,随着资产负债表稳健性的提升,基于先占作用,公司的盈余稳健性会降低。
이중국상시공사위연구양본,채용영여반응비대칭계수화권익시장장면개치비（MTB）작위도량지표,대영여은건성여자산부채표은건성적관련성진행실증검험,결과표명：영여은건성여자산부채표은건성현저부상관,즉자산부채표은건성적존재회대영여은건성산생영향,수착자산부채표은건성적제승,기우선점작용,공사적영여은건성회강저。
From the perspective of accounting contract, shareholder lawsuits and accounting regulation, the paper theoretically analyzes relationship between earnings conservatism and balance sheet conservatism. By using Chinese listed companies as the research sample, it adopts asymmetric earnings response coefficient and market to book value of equity to measure earnings conservatism and balance sheet conservatism, and takes an empirical test to the relationship between them. The empirical results indicate： earnings conserva- tism has notable negative relation with balance sheet conservatism, namely, the existence of balance sheet conservatism will affect earnings conservatism, with increase of balance sheet conservatism, earnings con- servatism will decrease based on the role of the first accounts.