朱 丹,李静柔,高 波.审计意见能预测公司盈利的持续性吗?[J].南京审计学院学报,2019,(6):
审计意见能预测公司盈利的持续性吗?
  
DOI:
中文关键词:  审计意见  盈利持续性  审计意见类型  自回归模型  审计报告内容  公司盈利质量  信息披露
英文关键词:audit opinion  earnings persistence  type of audit opinions  auto-regressive model  contents of audit report  quality of corporate earnings  information disclosure
基金项目:国家社会科学基金项目(18AGL009;13BGL001);中央高校基本科研业务费科研专项项目(CQDXWL-2012 -187)
作者单位
朱 丹,李静柔,高 波 重庆大学 经济与工商管理学院重庆 400044 
摘要点击次数: 23
全文下载次数: 32
中文摘要:
      公司盈利的持续性问题是理论界与实务界都共同关注的重点。利用我国A股非金融类主板上市公司2008—2016年的数据,按审计意见类型和审计报告内容是否涉及持续经营问题展开研究,运用一阶自回归模型检验了审计意见与公司盈利持续性之间的关系。研究发现,被出具非标审计意见的企业相对于得到标准无保留意见的企业来说,其盈利持续性更差;如果按照审计报告的内容对审计意见进行区分,那么,被出具持续经营问题审计意见的公司具有显著更低的盈利持续性。研究结果表明审计意见具有信息含量,确实能够传递出关于公司盈利质量的重要信号。
英文摘要:
      Persistent earnings are the focus of both theoretical and practical field. Based on the data of A-share listed companies on non-financial main board in China from 2008 to 2016, this paper studies the type of audit opinion and the content of audit report involving going concern, and uses the first-order auto-regressive model to test the relationships between audit opinion and earning persistence. It is found that firms which received modified opinions have significantly lower earnings persistence than those with unqualified opinions. If the audit opinions are distinguished according to the content of the audit reports, then we find out that firms with modified opinions associated with going-concern problems had lower earnings persistence than other firms. The results show that the audit opinion is informative, and can really convey important signals about earnings quality.
查看全文  下载PDF阅读器
关闭