会计信息质量对上市公司资源配置效率影响——基于沪深A股市场会计稳健性的经验证据  

The Influence of the Quality of Accounting Information on the Efficiency of Resource Allocation of the Listed Companies——Empirical evidence based on the accounting conservatism of the A stock market in Shanghai and Shenzhen

作　　者：王桂花 WANG Gui-hua(Finances and Economics of Nanjing University,Nanjing 210046,Jiangsu;College of accounting,Tongling University,Tongling 244000,Anhui)

机构地区：[1]南京财经大学,江苏南京210046 [2]铜陵学院会计学院,安徽铜陵244000

出　　处：《宝鸡文理学院学报（社会科学版）》2018年第4期74-79,共6页Journal of Baoji University of Arts and Sciences：Social Science Edition

基　　金：安徽省哲学社会科学规划项目:PPP模式下安徽省地方政府债务风险管理研究(项目编号:AHSKY2016D26);铜陵学院人才基金项目:我国地方政府债务融资及风险控制研究(项目编号:2013tlxyrc07)

摘　　要：以我国A股上市公司为样本,选取1999-2016年数据,以投资效率作为资源配置效率的代理变量,实证检验会计信息稳健性对资源配置效率的影响。研究结果表明:会计稳健性显著抑制过度投资,提升投资效率;会计稳健性能够约束投资不足,但影响程度有限。Taking the A share listed companies in China as the sample,we select the 1999-2016 year data,take the investment efficiency as the proxy variable of the resource allocation efficiency,and verify the effect of the accounting information conservatism on the resource allocation efficiency.The results show that accounting conservatism significantly inhibits overinvestment and improves investment efficiency;accounting conservatism can constrain investment,but the impact is limited.

关 键 词：会计信息质量 会计稳健性 资源配置效率 

分 类 号：F275[经济管理—企业管理]