会计信息可比性与企业商业信用融资——基于企业市场地位和行业竞争环境的双重考量
发布时间：2018-09-19 18:08
【摘要】：不同于传统的基于资本市场情境进行的会计信息可比性经济后果研究,将研究场景拓展至商品市场中企业供应链层面,考察企业会计信息可比性能否影响供应链伙伴的商业信用政策制定,进而反映到企业的商业信用融资水平。研究发现:会计信息可比性越高的企业,其商业信用融资水平也越高;会计信息可比性对商业信用融资的促进作用只在市场地位较低、所处行业竞争程度较高的企业中存在。进一步的拓展研究证实,提高会计信息可比性可以有效缓解我国中小微企业普遍存在的融资难问题。
[Abstract]:Different from the traditional research on the economic consequences of comparability of accounting information based on the situation of capital market, the research scenario is extended to the level of enterprise supply chain in the commodity market. To investigate whether the comparability of accounting information can influence the business credit policy formulation of supply chain partners, and then reflect the level of business credit financing. It is found that the higher the comparability of accounting information is, the higher the level of commercial credit financing is, and the promotion effect of comparability of accounting information on commercial credit financing exists only in enterprises with lower market position and higher competition degree in their respective industries. Further research proves that improving the comparability of accounting information can effectively alleviate the common financing difficulties of small and medium-sized enterprises in China.
【作者单位】： 东北财经大学会计学院;
【基金】：2016年辽宁省教育厅科学研究项目(LN2016JD006)
【分类号】：F275;F832.4
本文编号：2250922
[Abstract]:Different from the traditional research on the economic consequences of comparability of accounting information based on the situation of capital market, the research scenario is extended to the level of enterprise supply chain in the commodity market. To investigate whether the comparability of accounting information can influence the business credit policy formulation of supply chain partners, and then reflect the level of business credit financing. It is found that the higher the comparability of accounting information is, the higher the level of commercial credit financing is, and the promotion effect of comparability of accounting information on commercial credit financing exists only in enterprises with lower market position and higher competition degree in their respective industries. Further research proves that improving the comparability of accounting information can effectively alleviate the common financing difficulties of small and medium-sized enterprises in China.
【作者单位】： 东北财经大学会计学院;
【基金】：2016年辽宁省教育厅科学研究项目(LN2016JD006)
【分类号】：F275;F832.4
【相似文献】
相关期刊论文 前1条
1 何溪;艰难中成长的中国“企业家”[J];中国企业家;1999年09期
相关硕士学位论文 前6条
1 周迟;“四大”差异对会计信息可比性的影响研究[D];天津财经大学;2015年
2 周莎莎;盈余管理与补丁公告对会计信息可比性影响的实证研究[D];哈尔滨理工大学;2016年
3 刘志恒;财务可比性对权益和债务融资成本的影响及其差异比较[D];武汉纺织大学;2017年
4 张前前;盈余管理与会计信息可比性的相关性研究[D];哈尔滨商业大学;2015年
5 刘国栋;会计信息可比性与债务融资[D];新疆财经大学;2014年
6 张丽萍;会计信息可比性对资本成本影响的实证研究[D];哈尔滨商业大学;2015年
，本文编号：2250922
本文链接：https://www.wllwen.com/guanlilunwen/gongyinglianguanli/2250922.html
