重要性判断与会计信息披露——来自隐晦重述的证据

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.%Materiality is a fundamental question in accounting,and is the threshold to screen-ing information in capital market.Uncertain materiality principle make it easily exploited and ma-nipulated.However,there is little domestic existing research about empirical evidence of the ma-teriality application.Starting from the choice of financial reporting disclosure,this paper makes obscure restatement as research obj ect to reveal the specific application of materiality j udgment in practice.The result finds that uncertainty of materiality threshold gives an opportunity for com-panies 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.