供应商——客户关系与管理层盈余预测自愿披露

发布时间：2018-02-09 13:59

  本文关键词： 供应商—客户 关系专用性投资 盈余预测 自愿披露　出处：《会计之友》2017年15期 　论文类型：期刊论文

【摘要】：西方文献指出资产专有性导致供应商与客户形成了独特的关系型交易,文章选取2007—2014年中国A股制造业上市公司为研究样本,基于交易成本理论和信息不对称理论,探讨了供应商—客户关系对企业管理层盈余预测自愿披露行为的影响。研究发现:供应商/客户集中度越高,企业管理层越倾向于自愿披露盈余预测;在市场化程度较高地区,供应商/客户集中度与企业管理层盈余预测自愿披露概率之间的正相关关系更强。这一研究拓展了新型利益相关者——供应商和客户关系经济后果的相关文献,也为管理层盈余预测自愿披露的影响因素提供了新的证据。
[Abstract]:Western literature pointed out that proprietary assets leads to suppliers and customers formed a unique trading relationship, this paper selects 2007 - 2014 Chinese A shares listed manufacturing companies as the research sample, the transaction cost theory and information asymmetry theory based on the effects of the supplier - customer relationship of enterprise management earnings forecast voluntary disclosure. The study found that: the supplier / customer concentration is high, enterprise management more inclined to voluntary disclosure of earnings forecast in the market area; a higher degree of supplier / customer concentration and enterprise management earnings forecast voluntary disclosure probability between the stronger positive correlation. This study extends the literature of new stakeholder relationships with suppliers and customers the economic consequences, but also provides a new evidence for the influence factors of management earnings forecast voluntary disclosure.

【作者单位】： 新疆财经大学会计学院;
【基金】：国家自然科学基金“关系型投资与公司信息环境:来自供应商—客户的证据”(71362031) 新疆财经大学研究生科研创新项目“供应商/客户集中度与上市公司管理层盈余预测”(XJUFE2016K044)
【分类号】：F274;F406.7;F424
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本文编号：1498092