经济政策不确定性环境下企业会计稳健性与商业信用融资

发布时间：2018-04-17 19:06

本文选题：会计稳健性 + 经济政策不确定性　；参考：《商业研究》2017年06期

【摘要】：本文将商业信用融资的研究扩展至经济政策不确定性层面,从会计稳健性视角研究企业商业信用融资行为。研究发现,企业会计稳健性越高,获得的商业信用融资越多;在经济政策不确定性较高时,会计稳健性与企业商业信用融资的正相关关系更强;进一步检验发现,在经济政策不确定性较高时,国有产权和法制环境对会计稳健性与商业信用融资的关系起到了调节作用,国有产权负向调节了会计稳健性与商业信用融资的关系,而法制环境正向调节了会计稳健性与商业信用融资的关系。研究结论表明,在经济政策不确定性环境下,稳健的财务报告为提高企业的商业信用融资提供了支持。
[Abstract]:In this paper, the research of commercial credit financing is extended to the level of economic policy uncertainty, and the behavior of business credit financing is studied from the perspective of accounting conservatism.The study finds that the higher the accounting conservatism, the more commercial credit financing is obtained; when the uncertainty of economic policy is high, the positive correlation between accounting conservatism and business credit financing is stronger.When the uncertainty of economic policy is high, the relationship between accounting conservatism and commercial credit financing is regulated by state-owned property rights and legal environment, and the relationship between accounting conservatism and commercial credit financing is regulated by negative state-owned property rights.The legal environment positively regulates the relationship between accounting conservatism and commercial credit financing.The results show that, under the uncertain environment of economic policy, sound financial report provides support for improving the business credit financing of enterprises.
【作者单位】：东北财经大学会计学院;
【基金】：国家社会科学基金项目“基于价值链的管理会计工具整合与企业价值创造研究”,项目编号:15BGL058 辽宁省教育厅人文社科基金项目“管理控制工具整合应用研究”,项目编号:ZJ2015014 财政部全国会计科研课题“基于供应链的管理会计工具整合应用研究”,项目编号:2015KJB012
【分类号】：F275;F832.4

【相似文献】