企业间高管联结与会计信息质量:基于企业间网络关系的研究视角

发布时间：2018-10-18 19:40

【摘要】：本文从企业间网络关系视角考察企业间高管联结对会计信息质量的影响。文章基于2004-2011年沪深A股上市公司数据样本,采用多元回归分析方法,结果发现:联结企业会计信息质量与目标企业会计信息质量具有相似性,即联结企业的会计信息质量越高,目标企业的会计信息质量也越高。在进一步考察公司治理机制作用时,结果发现部分公司治理机制在会计信息质量的企业间影响中起到显著的调节作用,即如果目标公司的治理机制越好(如机构投资者持股比例越高或独立董事比例越高),那么目标企业与联结企业会计信息质量的相似性程度越弱。上述发现不仅在理论上为会计信息质量研究提出了新的研究视角,也在实践上为政府制定和规范会计信息质量提供了有益启示。
[Abstract]:From the perspective of inter-firm network relationship, this paper investigates the influence of inter-firm executive connection on the quality of accounting information. Based on the data samples of Shanghai and Shenzhen A-share listed companies from 2004 to 2011, this paper adopts the method of multiple regression analysis. The results show that the quality of accounting information between the connecting enterprises and the target enterprises is similar, that is, the higher the quality of the accounting information of the connecting enterprises, the higher the quality of the accounting information. The quality of accounting information of target enterprises is also higher. In the further study of the role of corporate governance mechanism, the results show that some corporate governance mechanisms play a significant role in regulating the inter-firm impact of accounting information quality. That is, if the governance mechanism of the target company is better (for example, the higher the proportion of institutional investors holding shares or the proportion of independent directors), the more similar degree of accounting information quality between the target firm and the connecting enterprise is. The above findings not only provide a new perspective for the study of the quality of accounting information in theory, but also provide useful enlightenment for the government to formulate and standardize the quality of accounting information in practice.
【作者单位】：东北财经大学会计学院/中国内部控制研究中心;
【基金】：国家社科基金青年项目“转轨经济背景下的媒体治理与投资者保护的理论与实证研究”(12CGL027)的阶段性研究成果
【分类号】：F233;F276.6;F224

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