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北京工商大学学报( 社会科学版)摇 摇 摇 摇 2015 年摇 第 2 期
A Literature Review on Dual Information Disclosure of Consolidated
Financial Statements and Parent Financial Statements
HE Lijun 1 , DAI Deming2 & TANG Yu3
( 1. Postdoctoral Programme, China Huarong Asset Management Co. , Ltd. and Institute of
Finance and Banking , Chinese Academy of Social Sciences , Beijing 100033 , China;
2. School of Business, RenminUniversity of China, Beijing 100872 , China;
3. School of Finance , Nanjing Agricultural University, Nanjing, Jiangsu 210095, China)
Abstract : Under the background of international convergence of accounting standards, the regular financial report disclosure
in different countries (or regions)has different disclosure systems. At the same time, with the development of economy, the con鄄
solidated financial statements have been gradually replaced the parent financial statements, andbecome the focus of investors,
managers and supervisors concern. The diversity of institutional arrangements highlighted the influence of economic and social en鄄
vironment on accounting, but also leads to the research on current the institutional arrangements of the disclosure of financial re鄄
port. On the basis of analysis and summary of existing researches at home and abroad fromthree different aspects of comparison
between the consolidated financial statements and the parent company statements, the usefulness research on the consolidated fi鄄
nancial statements and the parent financial statements under dual disclosure institution, financial report objective and disclosure
institution of current financial report, conclude that the research on dual information disclosure of the consolidated financial state鄄
ments and the parent financial statements should focus on the differences in nature, and need more extensive studies should modi鄄
fy objective on financial reporting from the perspective of multiplex report entity, and focus on the differences and cooperation be鄄
tween the consolidated financial statements and the parent financial statements, to enhance the overall usefulness of dual informa鄄
tion disclosure.
Key Words: consolidated financial statement; parent financial statement; dual information disclosure
( 本文责编摇 王沈南)
( 上接第 73 页)
Do Female Directors Improve Accounting Conservatism ?
———Evidence from Chinese Private Listed Firms
LIU Lilong & ZHANG Guoqing
( School of Management , Xiamen University , Xiamen , Fujian 361005, China)
Abstract : Based on the data of private listed firms in the years of 2004—2011, through using Basu model, considering the
environment of the board of directors and female directors蒺 characteristicsin private listed firms, this paper empirically examines
the influence of female directors on accounting conservatism. The results show that, the existence of female directors, the number
and proportion of female directorshave significant influence on accounting conservatism. The results also indicate that the exist鄄
ence of female directors reduces accounting conservatism in low competition and low debt supervision enterprises, yet the number
and proportion of female directors increase the accounting conservatism in high competition enterprises. The conclusion is mean鄄
ingful to better understand accounting conservatism and to further strengthen the corporate governance structure of private listed
firms.
Key Words: female directors; accounting conservatism; private listed firms
( 本文责编摇 王沈南)
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