公司治理、会计准则变迁与资源配置效率

发布时间：2018-07-27 10:04

【摘要】：以2001-2013年的上市公司为样本,以投资效率作为资源配置效率的代理变量,检验了会计准则变迁是否能够提高资源配置效率,并考察了公司治理如何影响会计准则变迁与资源配置效率之间的关系。研究发现,中国会计准则变迁能够提高资源配置效率;公司的股权集中度越低、独立董事比例越高、董事会开会次数越多以及两职分离和设立审计委员会时,会计准则的执行程度就越高,会计准则变迁越能够提高资源配置效率。
[Abstract]:Taking the listed companies from 2001 to 2013 as the sample, taking the investment efficiency as the proxy variable of resource allocation efficiency, this paper tests whether the change of accounting standards can improve the efficiency of resource allocation. The relationship between how corporate governance affects the change of accounting standards and the efficiency of resource allocation is also investigated. The study found that the change of accounting standards in China can improve the efficiency of resource allocation, the lower the concentration of equity, the higher the proportion of independent directors, the more the number of board meetings and the separation of two positions and the establishment of audit committee. The higher the implementation of accounting standards, the higher the efficiency of resource allocation.
【作者单位】： 浙江师范大学经济与管理学院;
【基金】：国家社会科学基金项目(14CJY005)
【分类号】：F271;F275
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本文编号：2147478