重要性判断与会计信息披露——来自隐晦重述的证据

陈 丽 英1; 2

重要性判断与会计信息披露——来自隐晦重述的证据

引用本文：陈丽英1，2.重要性判断与会计信息披露——来自隐晦重述的证据[J].财经理论与实践,2018,(3):91-97

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作者	单位
陈丽英1，2	（1.上海对外经贸大学会计学院，上海 201620； 2.上海财经大学会计学院，上海 200433 ）

中文摘要:重要性是会计中的基础问题，是证券市场信息披露筛选过滤的门槛，重要性原则的不确定使得重要性概念极易被利用和操纵。然而，国内现有研究却鲜有关于重要性应用的经验证据。为此，本文以隐晦重述为研究对象，从财务报告披露环节的策略选择问题入手，揭示重要性判断在实务中的具体应用。研究发现：重要性门槛的不确定给公司战略性披露信息提供了机会，重述越重要，公司越倾向于隐晦披露，好的公司治理有助于改善重要性程度对隐晦重述的影响，提高信息披露的透明度。

中文关键词:重要性判断会计信息披露隐晦重述

Materiality Judgment and Accounting Information Disclosure ——Evidence from Obscure Restatement

Abstract:Materiality is a fundamental question in accounting, and is the threshold to screening information in capital market. Uncertain materiality principle make it easily exploited and manipulated. However, there is little domestic existing research about empirical evidence of the materiality application. Starting from the choice of financial reporting disclosure, this paper makes obscure restatement as research object to reveal the specific application of materiality judgment in practice. The result finds that uncertainty of materiality threshold gives an opportunity for companies to strategic disclosure; companies tends to obscure the disclosure when restatements are more severe; good corporate governance helps to mitigate the degree of the impact of materiality on obscure restatement and improve the transparency of information disclosure.

keywords:materiality judgment accounting information disclosure obscure restatement

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