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债务契约中稳健会计的信号显示作用分析
引用本文:郝东洋.债务契约中稳健会计的信号显示作用分析[J].科学技术与工程,2012,12(2):467-472.
作者姓名:郝东洋
作者单位:上海交通大学安泰经济与管理学院,上海,200052
摘    要:借助不对称信息模型,从合同设计、信号传递的视角,分析了会计稳健性对债务契约效率的影响.分析显示,只有在信息不对称程度较严重的情况下,会计稳健性才更能显示其保护债权人利益的作用,其协调公司内部人与外部债权人之间代理问题的功能才更易发挥,债务契约效率才能被提高.

关 键 词:会计稳健性  债务契约  不对称信息  信号显示  契约效率
收稿时间:2011/10/25 0:00:00
修稿时间:2011/10/25 0:00:00

Analysis on the Signal Function of Conservative Accounting in Debt Contract
Hao Dongyang.Analysis on the Signal Function of Conservative Accounting in Debt Contract[J].Science Technology and Engineering,2012,12(2):467-472.
Authors:Hao Dongyang
Institution:(Antai College of Economics & Management,Shanghai Jiaotong University,Shanghai 200052,P.R.China)
Abstract:With the help of model of asymmetric information, and from the view of contract designation and signaling, the paper analyzed the impact of accounting conservatism on debt contract. It dedicates that, only on the condition of serious information asymmetry, accounting conservatism could play an important role in protecting the behalf of debtor. Thus, it can harmonize the agent problem between insiders and outsiders of the company. So, the efficiency of debt contract is enhanced.
Keywords:Accounting Conservatism  Debt Contract  Asymmetric Information  Signaling  Efficiency of Contract
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