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會計剩余控制權、會計信息質量和投資者信心研究
Research on Accounting Residual Control, Accounting Information Quality and Investor Confidence
投稿時間:2019-04-16  修訂日期:2019-04-16
DOI:
中文關鍵詞: 會計剩余控制權  會計信息質量  投資者信心
英文關鍵詞: Right of residual control in accounting  Accounting information quality  Investor confidence
基金項目:國家自然科學基金青年項目(71702194);2019年度中央高?;緦m楉椖浚–SY19023)
作者單位E-mail
周運蘭 中南民族大學 管理學院 zhouyunlan@hotmail.com 
朱曼 湖北省襄陽市第一人民醫院 284110906@qq.com 
摘要點擊次數: 141
全文下載次數: 0
中文摘要:
      會計剩余控制權對會計信息質量的影響,勢必會因為會計信息質量與投資者信心的相關性,并最終對投資者信心產生影響。本文以2015-2017年我國滬深兩市A股上市公司財務數據為基礎樣本,分別構建了會計剩余控制權、會計信息質量和投資者信心的衡量模型等進行實證研究。得出會計剩余控制權與會計信息質量負相關,會計信息質量與投資者信心正相關,會計剩余控制權的增大會削弱會計信息質量與投資者信心正相關關系等結論。
英文摘要:
      The impact of the right of residual control in accounting on the quality of accounting information is bound to have an impact on investor confidence because of the relevance of the quality of accounting information and investor confidence. This paper is based on the financial data of listed companies in Shanghai stock exchange and Shenzhen stock exchange from 2013 to 2015. Firstly, the measurement model of the right of residualcontrol in accounting, accounting information quality and investor confidence is constructed respectively. Secondly, three assumptions are put forward after theoretical analysis of the relationship between the three variables, and three regression models of the corresponding hypothesis are constructed. The empirical research results are negatively correlated with the right of residual control in accounting and the quality of accounting information. The quality of accounting information is positively related to investor confidence. The increase of the right of residual control in accounting will weaken the relationship between accounting information quality and investor confidence.
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