会计稳健性：文献回顾与未来展望
Accounting Conservatism: A Literature Review and Future Prospects
DOI: 10.12677/mm.2025.155138, PDF,   
作者: 李佳昕, 安春明：北华大学经济管理学院，吉林 吉林
关键词: 会计稳健性；经济后果；文献回顾；Accounting Conservatism； Economic Consequences； Literature Review
摘要: 会计稳健性是重要的会计准则和公司治理机制，历来是财务会计学术研究的重要一部分。一直以来会计稳健性方面的研究非常丰富，但研究的发展脉络并不清晰。鉴于此，本文对会计稳健性的定义、测度、经济后果主要文献进行了梳理，并对文献进行述评，为今后的研究提出展望，以期为该领域未来的研究提供参考。
Abstract: Accounting conservatism is an important accounting standard and corporate governance mechanism, and has always been an important part of academic research on financial accounting. There has been a lot of research on accounting conservatism, but the development of the research is not clear. In view of this, this paper reviews the main literature on the definition, measurement and economic consequences of accounting conservatism, and reviews the literature, so as to provide a reference for future research in this field.
文章引用：李佳昕, 安春明. 会计稳健性：文献回顾与未来展望[J]. 现代管理, 2025, 15(5): 149-155. https://doi.org/10.12677/mm.2025.155138

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