合肥工业大学主页平台管理系统 zhengbaohong--Home-- C-score在我国的适用性

郑宝红

Associate professor

Supervisor of Master's Candidates

Date of Birth:1987-01-29

School/Department:会计系

Education Level:With Certificate of Graduation for Doctorate Study

Business Address:管理学院2220

Gender:Male

Degree:Doctoral degree

Status:Employed

Alma Mater:华中科技大学

Team Member

Paper Publications

Current position: Home > Scientific Research > Paper Publications

C-score在我国的适用性

Release time:2021-05-18 Hits:

Journal:预测

Key Words:C-Score; 会计稳健性; 公司治理;

Abstract:为了解决Basu模型无法分公司分年度衡量会计稳健性的缺陷,Khan与Watts以美国企业为样本,构建了新的衡量稳健性的指标—C-Score。由于我国与美国资本市场不同,C-Score在我国的适用性需要检验。本文首先验证了C-Score在我国的适用性,然后以C-Score作为衡量稳健性的指标研究其与公司治理的关系,所得结论与使用Basu模型得到的结论一致。

Co-author:刘亚伟

First Author:zhengbaohong

Translation or Not:no

Date of Publication:2014-03-27

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