社会信任与会计信息可比性  

Social Trust and Accounting Information Comparability

作　　者：潘临 李成艾[2] 熊雪梅 PAN Lin;LI Chengai;XIONG Xuemei(School of Economics and Management,Xiamen University of Technology,Xiamen 361024,China;School of Business,Zhejiang Wanli University,Ningbo 315100,China;School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]厦门理工学院经济与管理学院,福建厦门361024 [2]浙江万里学院商学院,浙江宁波315100 [3]中南财经政法大学会计学院,湖北武汉430073

出　　处：《审计与经济研究》2021年第3期88-98,共11页Journal of Audit & Economics

基　　金：浙江省人文社会科学一般项目(20NDJC164YB);福建省社会科学规划项目(FJ2018B066);厦门理工学院高层次人才科研启动项目(YSK20009R);中南财经政法大学研究生教育创新计划项目(201911131)。

摘　　要：以2007—2017年我国A股上市公司为样本,研究地区社会信任水平对会计信息可比性的影响,结果表明:在其他因素相同的情况下,社会信任程度越高,会计信息可比性越高;相较于国有企业,社会信任对会计信息可比性的促进作用在非国有企业中更加明显。进一步研究发现,社会信任对会计信息可比性的促进作用在内部控制质量较高、机构投资者持股比例较大、分析师跟踪人数较多的公司中更不显著。通过中介效应检验发现,盈余管理在社会信任与会计信息可比性之间发挥着部分中介效应,即社会信任能够通过降低公司的盈余管理来提高会计信息可比性。Social trust is an important informal system that not only promotes macroeconomic development,but also affects microeconomic behavior.Taking the A-share listed companies in China from 2007 to 2017 as a research sample,the paper studies the influence of social trust on the accounting information comparability.The study finds that under the same conditions,accounting information comparability increases with the increase of social trust;after distinguishing the nature of property rights,it is found that the promotion of social trust to accounting information comparability is more obvious in non-state-owned enterprises;further the promotion of social trust to accounting information comparability is less obvious in the company with higher internal control,higher institution investor shareholding ratio and higher analyst following number,verifying the logic of social trust to ease the agency problem.In addition,through the mediation effect test,earnings management plays a partial mediating effect between social trust and accounting information comparability,that is,social trust can improve the accounting information comparability by reducing earnings management.

关 键 词：社会信任 会计信息可比性 产权性质 内部控制 机构投资者持股比例 分析师跟踪 

分 类 号：F230[经济管理—会计学]