行业竞争程度、企业社会责任与会计稳健性  

Degree of Industry Competition,Social Responsibility of Enterprises and Accounting Conservatism

作　　者：毛志宏[1] 金龙[1] 邵坤元 

机构地区：[1]吉林大学商学院,吉林长春130012 [2]西安交通大学,陕西西安710049

出　　处：《税务与经济》2016年第5期42-49,共8页Taxation and Economy

摘　　要：以2009~2013年沪深两市A股上市公司为样本,采用条件稳健性作为衡量会计稳健性的代理指标,实证检验企业社会责任与会计稳健性的关系,以及行业竞争程度对两者关系的影响。研究结果表明：社会责任表现越好的企业,其报告的财务信息稳健性水平越高;进一步考虑行业竞争程度的影响,由于行业竞争激烈的企业可能存在战略性印象管理和机会主义盈余管理的动机,因此,所处行业竞争程度越低的企业,其社会责任表现与会计稳健性的正相关关系越显著。Taking A-share listed companies from Shanghai and Shenzhen stock markets from 2009 to 2013 as ex- amples, conditional conservatism is regarded as a proxy indicator to measure accounting conservatism in this paper. An empirical study is conducted to analyze the relation between social responsibility of enterprises and accounting conservatism and the impaet of the degree of industry competition on both of them. The result shows that the more responsible the enterprises are, the higher the financial information conservatism is. When the impact of the degree of industry competition is taken into consideration, the enterprises which are faced with fierce competition will have the such motives as strategic impression management and opportunistic earnings management. Therefore, when the degree of industry competition of some enterprises is pretty lower, the positive relation of so- cial responsibility performance and accounting conservatism will be more significant.

关 键 词：企业社会责任 会计稳健性 行业竞争程度 条件稳健性 

分 类 号：F230[经济管理—会计学]