法制环境、供应链集中度与企业会计信息可比性

发布时间：2018-06-07 01:00

本文选题：会计信息可比性 + 供应链集中度　；参考：《会计研究》2017年07期

【摘要】：不同于常见的基于资本市场的会计信息可比性研究,本文将研究场景拓展至商品市场中处于企业供应链前后端的供应商、客户的会计信息需求,考察供应链集中是否会改变企业的信息环境,进而影响其会计信息可比性。研究发现,大供应商和大客户与企业之间的私下信息沟通,会显著削弱企业发布可比会计信息以满足供应商、客户信息需求的动机,具体表现为:供应链集中度越高,企业的会计信息可比性越差。进一步研究证实,企业所在地区的法制环境能够对会计信息可比性起到有效的约束作用,供应链集中度对企业会计信息可比性的显著负面影响只在法制环境较差的地区存在。本文从商品市场参与者的会计信息需求这一独特的视角考察了会计信息可比性的影响因素,丰富了会计信息可比性方面的文献,有助于从会计信息需求者多元性的角度全面理解会计信息质量的影响因素。
[Abstract]:Different from the common research on the comparability of accounting information based on capital market, this paper extends the research scenario to the suppliers in the enterprise supply chain and the customer's accounting information demand. This paper investigates whether the concentration of supply chain will change the information environment of enterprises, and then affect the comparability of accounting information. The study found that the private information communication between large suppliers and large customers and enterprises will significantly weaken the motivation of enterprises to release comparable accounting information to meet the needs of suppliers, which can be manifested as: the higher the concentration of supply chain, The worse the comparability of accounting information is. Further research proves that the legal environment of the region where the enterprise is located can play an effective constraint on the comparability of accounting information, and the significant negative impact of the concentration of supply chain on the comparability of accounting information exists only in areas where the legal environment is poor. This paper examines the influencing factors of accounting information comparability from the perspective of accounting information demand of participants in commodity market, and enriches the literature on accounting information comparability. It is helpful to understand the influencing factors of accounting information quality from the perspective of diversity of accounting information demanders.
【作者单位】：东北财经大学会计学院/中国内部控制研究中心;中国人民大学商学院;
【基金】：教育部人文社科重点研究基地重大项目(2009JJD790005)的阶段性成果财政部全国会计领军人才特殊支持计划的资助
【分类号】：D920.0;F274;F275

【相似文献】