会计稳健性计量方法适用性分析

he conservatism principle has become one of the characteristics of national accounting system. The emergence of the accounting conservatism measurement method, make its by normative research has entered the phase of empirical research. Accounting conservatism measurement methods is an essential tool robustness of empirical research, but the lack of applicability of this tool in our country research.This paper intends to study applicability of two measurement methods of accounting conservatism (the accruals cash flow model and negative cumulative accrual model). Based on the sample data of A-share listed companies in China, through the empirical analysis found that accrued - cash flow measurement method of non-operating accrued items more applicability; Negative cumulative accrual also has certain applicability in our country.