会计信息需求者对企业会计信息质量的影响——来自中国上市公司的经验证据  

Accounting Information Demanders' Influence on Accounting Information Quality——Empirical Tests based on Listed Companies in China

作　　者：龚光明[1] 陈文婕[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《湖南大学学报（社会科学版）》2009年第1期44-51,共8页Journal of Hunan University(Social Sciences)

摘　　要：从会计信息需求的角度,研究企业会计信息的主要需求者对会计信息质量的影响。以2004～2006年在沪深交易所上市的A股上市公司为样本,以会计信息质量为因变量,以股权投资者、债权投资者和企业管理当局为主要考察对象,并选取相关的控制变量进行实证分析,发现我国上市公司的国有股股东、法人股股东、中小股东和债权投资者都未成为可以与会计信息供给方相制衡的有效的会计信息需求主体,而企业管理当局能否成为会计信息的有效需求者,还取决于企业的内部治理机制是否完善。This study tests from the perspective of demand the influence of accounting information demanders exert on accounting information quality. Firstly, the paper chooses A - Share companies in Shanghai and Shenzhen Stock Exchange over the period 2004 -2006 as the sample, and defines accounting information quality as dependent variable, while investors, creditors and enterprise administrative authority as investigative objects. Then we conduct empirical analysis along with some relevant control variables. Finally, the results indicates that state share- holders, corporate stockholders, small investors and creditors are all failed to be the effective demanders of accounting information who can balance suppliers. As for management authority, whether it could become the effective demander mainly depends on the improvement of corporate governance mechanism.

关 键 词：会计信息需求者 会计信息质量 供求关系 LOGISTIC回归 

分 类 号：C81[社会学—统计学]