Accounting information comparability determination method, application method and device

Abstract

The invention discloses an accounting information comparability determination method, an application method and a device. The determination method comprises the following steps: acquiring accounting information of listed companies, wherein the accounting information comprises accounting policy selection data, annual financial statement data, quarterly financial statement data and detail annotationdata of accounting statement projects; respectively calculating process comparability and result comparability according to the accounting information, wherein the process comparability comprises transverse comparability and longitudinal comparability, and the result comparability comprises structure comparability and relationship comparability; and respectively carrying out characteristic inspection on the accounting systems mapped by the transverse comparability, the longitudinal comparability, the structure comparability and the relationship comparability to obtain inspection results of different accounting systems so as to determine the accounting information comparability according to the inspection results. According to the invention, the accounting information comparability can bedirectly measured from multiple dimensions of transverse comparability, longitudinal comparability, structure comparability and relationship comparability on the basis of two levels of process comparability and result comparability according to the accounting information.

Description

technical field [0001] The invention relates to the technical field of accounting information, in particular to an accounting information comparability method, application method and device. Background technique [0002] The comparability of accounting information means that the accounting information provided by the company should be comparable, and it is one of the main criteria for judging the usefulness of accounting information. At present, the existing methods for measuring the comparability of accounting information usually refer to the method used by De Franco et al. (2011). The company's accounting earnings are put into the i model and the j model to calculate the difference between the predicted values, and the difference is used as a measure of the comparability of i company's accounting earnings information. In essence, the existing methods of measuring the comparability of accounting information only measure the correlation of accounting earnings information, a...

AI Technical Summary

Problems solved by technology

Since the Mscore model links financial fraud with the balance sheet, income statement and accruals, it selects financial indicators, which are the accounting results after accounting choices and accounting estimates related to these accounting items, and it is difficult to accurately capture them. How companies achieve different accounting performance through different accounting choices and accounting estimates

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