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本文选取2012-2014年上市A股公司的业绩预告,对会计稳健性和管理层业绩预告自愿披露的关系进行了理论与实证相结合的研究。结合制度界限与经济实质对强制披露与自愿披露深入分析,得出自愿披露业绩预告信息的企业其会计稳健性低于强制披露业绩预告信息的企业。进一步对不同产权性质的企业分组回归,发现自愿披露业绩预告与会计稳健性之间的负相关关系在非国有企业更为显著。
This article selects the performance notice of the listed A-share companies from 2012 to 2014 and makes a combination of theoretical and empirical research on the relationship between the soundness of accounting and the voluntary disclosure of management performance forecasts. Combined with the institutional boundaries and economic essence, the author analyzes the compulsory disclosure and voluntary disclosure deeply and concludes that the enterprise whose accounting conservatism is lower than the mandatory disclosure performance forecast information comes from the voluntary disclosure of the performance forecast information. Further regression on the grouping of enterprises with different property rights found that the negative correlation between voluntary disclosure performance forecast and accounting conservatism is more significant in non-state-owned enterprises.