会计信息质量对企业融资的影响--基于数字经济视角的研究  

Impact of Accounting Information Quality on Enterprise Financing—Research from the Perspective of Digital Economy

作　　者：苏心悦 左宏坤 张晓雪 Su Xinyue;Zuo Hongkun;Zhang Xiaoxue(School of Finance and Mathematics,Huainan Normal University,Huainan 232038,China)

机构地区：[1]淮南师范学院金融与数学学院,安徽淮南232038

出　　处：《洛阳师范学院学报》2023年第11期50-54,共5页Journal of Luoyang Normal University

基　　金：国家自然科学基金面上项目(11872084);淮南师范学院校级科研项目(2022XJYB038)。

摘　　要：随着数字经济的快速发展,信息技术的广泛应用为企业融资提供了新的机遇和挑战,会计信息是企业财务状况和经营绩效的主要披露方式.选取2008—2022年间深交所中小板与创业板上市公司的数据作为研究样本,以会计信息稳健性、会计信息真实性和二者的交叉项构建回归模型研究会计信息质量如何影响企业融资.研究发现:会计信息真实性和会计信息稳健性对企业融资有着显著的促进作用;交叉项的回归系数为0.074,且p<1%,回归系数和显著性水平均得到提升,证实会计信息质量对企业融资行为存在促进作用;在控制变量中,数字经济的回归系数均表现显著,说明数字经济的发展有利于企业融资的发展.With the rapid development of digital economy,the application of information technology provides new opportunities but challenges for enterprise financing.Accounting information is the main way to disclose the financial status and operating performance of enterprises.This research selected the data of small and medium-sized board and GEM listed companies in Shenzhen Stock Exchange from 2008 to 2022 as research samples,and constructed a regression model based on robustness of accounting information,authenticity of accounting information,and their intersection,to further explore the impact of accounting information quality on enterprise financing.The result shows that the authenticity and robustness of accounting information have a significant role in promoting enterprise financing.Secondly,the regression coefficient of cross item is 0.074,p<1%,and the regression coefficient and significance level achieve promotion,which proves that the quality of accounting information promotes the financing behavior of enterprises.Furthermore,among the control variables,the regression coefficient of digital economy is significant,which shows that the development of digital economy is beneficial to the development of enterprise financing.

关 键 词：会计信息质量 会计信息真实性 会计信息稳健性 企业融资 数字经济 

分 类 号：F275[经济管理—企业管理]