监管模式变更有助于提高会计信息可比性吗?——基于信息披露分行业监管视角的经验证据  

Does the Change of Supervision Mode Help to Improve the Comparability of Accounting Information?——Empirical Evidence from the Perspective of Information Disclosure Industry Regulation

作　　者：林钟高 李文灿 LIN Zhonggao;LI Wencan(School of Business,Anhui University of Technology,Ma’anshan,Anhui 243002,China)

机构地区：[1]安徽工业大学商学院,安徽马鞍山243002

出　　处：《财经理论与实践》2021年第4期58-65,共8页The Theory and Practice of Finance and Economics

基　　金：国家自然科学基金项目(71572002);安徽省高校人文社会科学研究重点项目(SK2019A0069)。

摘　　要：基于2015年上市公司信息披露监管模式由“辖区监管”转向“行业监管”的背景,借鉴制度变迁理论考察信息披露分行业监管对会计信息可比性的影响。研究发现:相对于辖区监管模式,分行业监管模式能显著提升会计信息可比性,而且在受到重点监管和发布信息披露指引的行业内公司效果更好。这种监管模式变更对会计信息可比性的提升效果在机构投资者持股比例高和内部控制质量低的公司更显著,信息透明度的改善成为分行业监管模式提高会计信息可比性的一个重要机制。可见,信息披露分行业监管政策的实施已经成为健全信息披露监管体系、构建内外部治理结构互动机制、提升会计信息透明度以及提高会计信息可比性的一项重要制度。Based on the theory of system change,this paper studies the impact of information disclosure supervision on the comparability of accounting information.The study found that,compared with the regulatory model of jurisdiction,the regulatory model by industry has significantly improved the comparability of accounting information,and the company's effect is better in industries subject to key supervision and issuing information disclosure guidelines.Further research found that the improvement of information transparency by industry-specific regulatory models is a mechanism to improve the comparability of accounting information.At the same time,the effect of this regulatory model change on the comparability of accounting information is more significant in the companies with high institutional investors and low quality of internal control.This may indicate that the implementation of the regulatory policy of information disclosure by industry has become an important system to improve the regulatory system of information disclosure,build a reasonable internal and external governance structure,enhance the quality of accounting information disclosure,enhance the transparency of corporate information,and improve the comparability of accounting information.

关 键 词：信息披露 分行业监管模式 会计信息质量 会计信息可比性 制度变迁 

分 类 号：F233[经济管理—会计学]