本文關(guān)鍵詞： 供應(yīng)商—客戶 關(guān)系專用性投資 盈余預(yù)測(cè) 自愿披露　出處：《會(huì)計(jì)之友》2017年15期 　論文類型：期刊論文

【摘要】：西方文獻(xiàn)指出資產(chǎn)專有性導(dǎo)致供應(yīng)商與客戶形成了獨(dú)特的關(guān)系型交易,文章選取2007—2014年中國A股制造業(yè)上市公司為研究樣本,基于交易成本理論和信息不對(duì)稱理論,探討了供應(yīng)商—客戶關(guān)系對(duì)企業(yè)管理層盈余預(yù)測(cè)自愿披露行為的影響。研究發(fā)現(xiàn):供應(yīng)商/客戶集中度越高,企業(yè)管理層越傾向于自愿披露盈余預(yù)測(cè);在市場(chǎng)化程度較高地區(qū),供應(yīng)商/客戶集中度與企業(yè)管理層盈余預(yù)測(cè)自愿披露概率之間的正相關(guān)關(guān)系更強(qiáng)。這一研究拓展了新型利益相關(guān)者——供應(yīng)商和客戶關(guān)系經(jīng)濟(jì)后果的相關(guān)文獻(xiàn),也為管理層盈余預(yù)測(cè)自愿披露的影響因素提供了新的證據(jù)。
[Abstract]:Western literature pointed out that proprietary assets leads to suppliers and customers formed a unique trading relationship, this paper selects 2007 - 2014 Chinese A shares listed manufacturing companies as the research sample, the transaction cost theory and information asymmetry theory based on the effects of the supplier - customer relationship of enterprise management earnings forecast voluntary disclosure. The study found that: the supplier / customer concentration is high, enterprise management more inclined to voluntary disclosure of earnings forecast in the market area; a higher degree of supplier / customer concentration and enterprise management earnings forecast voluntary disclosure probability between the stronger positive correlation. This study extends the literature of new stakeholder relationships with suppliers and customers the economic consequences, but also provides a new evidence for the influence factors of management earnings forecast voluntary disclosure.

【作者單位】： 新疆財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國家自然科學(xué)基金“關(guān)系型投資與公司信息環(huán)境:來自供應(yīng)商—客戶的證據(jù)”(71362031) 新疆財(cái)經(jīng)大學(xué)研究生科研創(chuàng)新項(xiàng)目“供應(yīng)商/客戶集中度與上市公司管理層盈余預(yù)測(cè)”(XJUFE2016K044)
【分類號(hào)】：F274;F406.7;F424
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本文編號(hào)：1498092