会计剩余控制权、会计信息质量和投资者信心研究
Research on Accounting Residual Control, Accounting Information Quality and Investor Confidence
投稿时间:2019-04-16  修订日期:2019-04-16
DOI:
中文关键词: 会计剩余控制权  会计信息质量  投资者信心
英文关键词: Right of residual control in accounting  Accounting information quality  Investor confidence
基金项目:国家自然科学基金青年项目(71702194);2019年度中央高校基本专项项目(CSY19023)
作者单位E-mail
周运兰 中南民族大学 管理学院 zhouyunlan@hotmail.com 
朱曼 湖北省襄阳市第一人民医院 284110906@qq.com 
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中文摘要:
      会计剩余控制权对会计信息质量的影响,势必会因为会计信息质量与投资者信心的相关性,并最终对投资者信心产生影响。本文以2015-2017年我国沪深两市A股上市公司财务数据为基础样本,分别构建了会计剩余控制权、会计信息质量和投资者信心的衡量模型等进行实证研究。得出会计剩余控制权与会计信息质量负相关,会计信息质量与投资者信心正相关,会计剩余控制权的增大会削弱会计信息质量与投资者信心正相关关系等结论。
英文摘要:
      The impact of the right of residual control in accounting on the quality of accounting information is bound to have an impact on investor confidence because of the relevance of the quality of accounting information and investor confidence. This paper is based on the financial data of listed companies in Shanghai stock exchange and Shenzhen stock exchange from 2013 to 2015. Firstly, the measurement model of the right of residualcontrol in accounting, accounting information quality and investor confidence is constructed respectively. Secondly, three assumptions are put forward after theoretical analysis of the relationship between the three variables, and three regression models of the corresponding hypothesis are constructed. The empirical research results are negatively correlated with the right of residual control in accounting and the quality of accounting information. The quality of accounting information is positively related to investor confidence. The increase of the right of residual control in accounting will weaken the relationship between accounting information quality and investor confidence.
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