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会计稳健性的这一特性作为会计信息质量特征之一的在公司融资活动中带来的经济后果,最近遭受到众多学者们的广泛关注。目前更是有人进一步指出,将会计稳健性的特性可以区分为事前的非条件稳健和事后的条件稳健两种情况,对比回归后发现——内生于会计制度的非条件稳健性的提高,这种情况比条件稳健性这种事后稳健能更好地缓解公司的融资约束,于是它产生的效果在2008年金融危机后尤为突出。会计稳健性与公司融资约束相辅相成,从两性稳健性来看,公司的发展与管理离不开会计的财产计算管理分配职能。
As one of the quality characteristics of accounting information, this characteristic of accounting conservatism has brought the economic consequences in corporate financing activities, which has attracted the attention of many scholars recently. At present, it is further pointed out that the characteristics of accounting conservatism can be differentiated into two cases, that is, non-conditionally steady and ex post conditionally stable conditions in advance. Comparing with regression, we find that the non-conditionally robustness of endogenous accounting system is improved This kind of ex post facto conditions, which are more robust than conditions, can better ease the financing constraints of the company, and its effects have been especially pronounced since the 2008 financial crisis. Accounting conservatism and corporate financing constraints complement each other, from the perspective of gender stability, the company’s development and management is inseparable from the accountant’s property management and distribution functions.