与企业会计信息有效性的实证研究机构持股视角下会税差异  

Empirical Study on the Differences in Accounting and Taxation and the Validity of Accounting Information in Enterprises from the Perspective of Institutional Shareholding

作　　者：何沁蔚 王方 张洪浩 HE Qinwei;WANG Fang;ZHANG Honghao(Nanfang College·Guangzhou,Guangzhou 510970,China)

机构地区：[1]广州南方学院,广东广州510970

出　　处：《商业观察》2024年第4期49-52,共4页BUSINESS OBSERVATION

摘　　要：企业会计信息是债权人、投资者、企业管理人员等信息使用者制定决策的重要依据,信息的有效性对各相关方决策的正确性有着直接影响。基于此,文章以2010—2022年在深圳证券交易所主板上市的企业为研究样本,对会税差异、机构持股、企业会计信息有效性三者之间的关系进行实证分析。通过实证分析获得如下结论:会税差异越大,企业会计信息有效性越弱;机构持股比例越大,企业会计信息有效性越强;机构持股能显著削弱会税差异对企业会计信息有效性的影响。Enterprise accounting information is an important basis for information users such as creditors,investors,and enterprise managers to make decisions.The effectiveness of information has a direct impact on the correctness of decisions made by all relevant parties.Based on this,this paper takes enterprises listed on the main board of Shenzhen Stock Exchange from 2010 to 2022 as research samples to empirically analyze the relationship among tax difference,institutional shareholding and the effectiveness of corporate accounting information.Through empirical analysis,the following results can be drawn:the larger the tax difference,the weaker the effectiveness of corporate accounting information,the larger the proportion of institutional shareholding,the stronger the effectiveness of corporate accounting information.Institutional shareholding can significantly weaken the impact of tax differ ence on the effectiveness of cor porate accounting information.

关 键 词：会税差异 企业会计信息有效性 机构持股 

分 类 号：F274[经济管理—企业管理]