企业间高管联结与会计信息可比性——基于组织间模仿行为的实证研究

发布时间：2018-06-05 15:55

本文选题：高管联结 + 会计信息可比性　；参考：《南开管理评论》2017年03期

【摘要】：在我国特殊转型经济环境下,社会关系网络成为企业生存发展的一种重要非正式机制。本文利用2010-2014年中国沪、深两市A股上市公司数据,采用线性回归模型,从组织间模仿视角考察了企业间高管联结对会计信息可比性的影响及其作用机制,并进一步研究了高管的兼任职位对企业间高管联结与会计信息可比性关系的调节作用。研究表明,企业会计政策选择存在组织间模仿行为,即存在高管联结关系的配对公司之间有更相似的会计政策选择,应计及盈余结构更加相似,会计信息可比性更高。当高管任职公司财务部门负责人时,这种影响更为显著。本文不仅从新的理论分析视角丰富了会计信息可比性影响因素的相关研究,在实践上也为监管部门规范会计准则的执行提供了一定的借鉴。
[Abstract]:In the special transition economy environment of our country, social relations network becomes an important informal mechanism for the survival and development of enterprises. Based on the data of A-share listed companies in Shanghai and Shenzhen stock markets from 2010 to 2014, this paper studies the influence and mechanism of inter-firm executive linkage on the comparability of accounting information from the perspective of inter-organizational imitation using linear regression model. Furthermore, this paper studies the moderating effect of the concurrent positions of executives on the relationship between the linkage of executives and the comparability of accounting information among enterprises. The research shows that there is imitation behavior among organizations in accounting policy choice, that is, there are more similar accounting policy choices among matched companies with executive relationship, accounting information is more comparable and the accrual structure is more similar. This effect is even more pronounced when senior executives are in charge of corporate finance. This paper not only enriches the relevant research on the factors influencing the comparability of accounting information from the new theoretical analysis angle, but also provides some reference for the regulatory authorities to standardize the implementation of accounting standards in practice.
【作者单位】：南开大学商学院会计系;南开大学商学院;广东工业大学管理学院;
【基金】：国家自然科学基金项目(71662009)资助
【分类号】：F272.91;F275

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