中华老字号的会计基因:基于盈余管理的视角  

Accounting Gene of Chinese Time-honored Brand:From the Perspective of Earnings Management

作　　者：徐星美[1] 权小锋[2] Xu Xingmei;Quan Xiaofeng(Xu Xingmei Quan Xiaofeng)

机构地区：[1]中国人民大学国际学院,苏州215123 [2]苏州大学东吴商学院,苏州215021

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2022年第8期9-21,共13页FINANCE & ACCOUNTING GUIDE

基　　金：国家社会科学基金资助重大项目(17ZDA087);国家社会科学基金资助项目(18BGL065);国家自然科学基金资助项目(71772131);教育部人文社会科学研究资助项目(18JYC630215)。

摘　　要：文化作为契约环境的重要组成部分深刻影响企业的会计行为。研究聚焦于中华老字号的企业文化,考察了文化规制因素对企业盈余管理行为的影响效应及其机理。研究发现:相比非中华老字号企业,中华老字号企业的应计和真实盈余管理程度更低,表明中华老字号企业存在显著的会计效应。异质性考察发现,在国有企业、强内部控制和高机构持股公司,中华老字号的会计效应表现得更为显著。机理渠道检验发现,中华老字号企业影响盈余管理的机理是重视文化渗透和稳健经营,这表明中华老字号企业具有诚信经营的会计基因。研究以老字号企业文化的独特视角拓展了“文化与财务”的研究范式,对理解驱动微观企业会计行为的非正式制度动因提供了现实启示。As an important part of contract environment,culture has a profound impact on the accounting behavior of enterprises.This paper investigates the effect and mechanism of Chinese time-honored brand culture on accounting behavior.The results show that:(1)Compared with non-Chinese time-honored enterprises,the degrees of both accrual and real earnings management of Chinese time-honored enterprises are lower.(2)The accounting effect of Chinese time-honored brand is more significant in state-owned enterprises,strong internal control enterprises and institutional holding companies.(3)The constraining effect of Chinese time-honored brand culture on earnings management is mainly through stable operation and conservative risk attitude.From the unique perspective of Chinese time-honored enter-prises,this paper provides quantitative evidence for the effect of corporate culture on corporate accounting behavior and its mechanism,which has academic contribution for expanding the research paradigm of“culture and finance",and sheds light on the effect of culture on accounting behavior in companies.

关 键 词：中华老字号 企业文化 盈余管理 传导机制 

分 类 号：F27[经济管理—企业管理]