企业文化对会计信息质量影响研究——来自A股上市公司的经验证据  

Research on the Influence of Corporate Culture on the Quality of Accounting Information——Empirical Evidence from a Share listed Companies

作　　者：王晓艳[1] 李渊 

机构地区：[1]天津商业大学

出　　处：《财会通讯（上）》2018年第4期18-22,共5页Communication of Finance and Accounting

摘　　要：本文以我国2013-2015年A股非金融类上市公司为研究样本,实证考察了企业文化对会计信息质量的影响。在此基础上,文章还进一步考察了企业产权性质和经营状况不同的情况下,企业文化如何影响会计信息质量。研究结果表明,企业文化会促进会计信息质量的提高,这种影响在国有企业和非国有企业中的效果并无显著差异;而企业经营状况亏损时,企业文化对会计信息质量产生的正向作用比企业经营状况良好时更加显著。Taking the A-share non-financial listed companies in China from 2013 to 2015 as the research samples,this paper empirically examines the influence of corporate culture on the quality of accounting information. On this basis, the article further examines how corporate culture affects the quality of accounting information under the conditions of different nature of property rights and operating conditions of the company.The research results show that corporate culture promotes the improvement of the quality of accounting information. There is no significant difference in the effect between state-owned enterprises and non-state-owned enterprises; When the operating conditions of a company is at a loss, the positive effect of corporate culture on the quality of accounting information is more pronounced than when it is in good condition.

关 键 词：企业文化 会计信息质量 产权性质 经营状况 

分 类 号：F270[经济管理—企业管理] F275[经济管理—国民经济]