会计准则国际趋同、会计信息质量与机构持股——来自深证A股上市公司的经验证据  

The International Convergence of Accounting Standards,Accounting Information Quality and Institutional Ownership——Empirical Evidence from the Shenzhen A-share Listed Companies

作　　者：张嘉兴[1] 邢维全[1] 

机构地区：[1]天津财经大学,天津300222

出　　处：《山西财经大学学报》2013年第6期102-110,共9页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金项目(70940010;71272189);天津市财政局;天津市会计学会重点会计科研项目(kjkyxm131101);天津市高校"优秀青年教师资助计划"项目;天津财经大学科研发展基金项目(Q1206)

摘　　要：从机构投资者持股的角度,检验了我国会计准则国际趋同的经济后果及其对机构投资者投资决策的影响。研究结果表明,2006年新会计准则实施后,机构投资者的持股比例显著提高;会计信息质量对机构投资者的持股决策具有显著影响,会计信息质量越高,机构投资者的持股比例就越高,反之则越低;机构持股对会计信息质量的敏感程度受股票类型的影响,而对会计准则质量的敏感程度则不受股票类型的影响。This paper examines the economic consequences of the international convergence of accounting standards in China and its impact on the investment decisions of institutional investors from the perspective of institutional investors. The study shows that after the implementation of the new accounting standards in 2006, the shareholding ratio of institutional investors have significantly improved and the quality of accounting information has significant influence on the decision-making of institutional investors. The higher the quality of accounting information improved, the higher the proportion of institutional investors holding and vice versa. The sensitivity of institutional ownership on the quality of accounting information are affected by the stock type but the sensitivity of insti- tutional ownership on the quality of accounting standards quality are not subject to the impact of the stock type.

关 键 词：机构持股 会计准则国际趋同 会计信息质量 

分 类 号：F23[经济管理—会计学]