Accounting robustness is not only affected by micro business activities such as accounting policy changes, accounting treatments, and management profit manipulation, but also by changes in monetary policies in the broader environment in which firms operate. This paper examines the impact of financial asset price fluctuations on accounting soundness from the perspectives of investment return, discounted stock value, the purchasing power of money, company performance, and market follow-through effect, and concludes that a loose monetary environment will overestimate the value of financial assets and reduce accounting soundness; a tight monetary policy will underestimate the value of financial assets and improve accounting soundness.

Chen Yanfang, Zhou Fuping. The Impact of Financial Assets on Accounting Robustness-Based on the Perspective of Macro-Monetary Policy Changes. Academic Journal of Business & Management (2022) Vol. 4, Issue 12: 37-42. https://doi.org/10.25236/AJBM.2022.041207.

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