内部控制对股权结构与会计信息质量的中介传导效应研究

发布时间：2018-07-03 02:45

本文选题：内部控制 + 股权结构　；参考：《广东外语外贸大学》2014年硕士论文

【摘要】：本文以内部控制为研究视角，采用2010-2011年除创业板外的深市A股的1575家上市公司为研究样本，以相关理论为基础，探讨内部控制在股权结构影响会计信息质量过程中所起的作用，在此研究过程中，本文运用SPSS17.0和Stata12.0统计软件对研究样本进行了回归分析。本文以内部控制为核心，用股权集中度、股权制衡能力和管理层持股比例来作为股权结构的代理变量，采用深交所披露的会计信息质量评价报告作为会计信息质量的衡量指标，检验了内部控制在股权结构影响会计信息质量过程中是否存在中介传导作用。实证结果表明：（1）股权集中度与会计信息质量正相关，，且显著；股权制衡度有利于企业会计信息质量的提高；另外，管理层持股比例越高，会计信息质量越高。（2）第一大股东持股比例与内部控制之间存在显著正相关关系；股权制衡能力与内部控制显著为正，说明股权制衡能力越高，内部控制质量越高；同样，管理层持股比例的提高也有助于企业的内部控制水平的提高。（3）内部控制对股权结构（本文包含股权集中度、股权制衡能力和管理层持股比例）与会计信息质量之间关系均存在中介传导效应的影响，即内部控制对股权结构影响会计信息质量具有中介传导作用。最后，本文对实证研究结果进行分析总结，并以此为依据，就如何完善股权结构、提高内部控制水平和提高会计信息质量提出了若干建议。同时，还对本文在研究过程中所存在的不足之处进行了简要说明以及对未来的研究方向提出了展望。
[Abstract]:From the perspective of internal control, this paper uses 1575 listed companies in Shenzhen A-share market except gem in 2010-2011 as research samples, and discusses the role of internal control in the process of stock ownership structure affecting the quality of accounting information based on relevant theories. In the course of this study, the statistical software SPSS 17.0 and Stata12.0 are used to analyze the regression analysis of the study samples. This paper takes the internal control as the core, uses the ownership concentration, the equity balance ability and the management shareholding ratio as the proxy variable of the ownership structure, and adopts the accounting information quality evaluation report disclosed by the Shenzhen Stock Exchange as the measurement index of the accounting information quality. This paper examines whether internal control plays an intermediary role in the process of ownership structure affecting the quality of accounting information. The empirical results show that: (1) there is a positive correlation between ownership concentration and accounting information quality, and the equity balance is beneficial to the improvement of accounting information quality. The higher the quality of accounting information. (2) there is a significant positive correlation between the proportion of the first largest shareholder holding shares and internal control; the equity balance ability and internal control are significantly positive, indicating that the higher the ability of equity balance, the higher the quality of internal control; similarly, The increase of the proportion of managerial ownership also contributes to the improvement of the level of internal control. (3) Internal control on the ownership structure (this paper includes the degree of ownership concentration, The relationship between equity balance ability and management holding ratio) and the quality of accounting information have the influence of intermediary conduction effect, that is, internal control has intermediary conduction effect on the influence of ownership structure on the quality of accounting information. Finally, this paper analyzes and summarizes the empirical research results, and on the basis of this, puts forward some suggestions on how to improve the ownership structure, improve the level of internal control and improve the quality of accounting information. At the same time, the shortcomings of this paper in the research process are briefly explained and the future research direction is prospected.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F275

【参考文献】