本文選題：會(huì)計(jì)信息可比性　切入點(diǎn)：企業(yè)創(chuàng)新　出處：《南開管理評(píng)論》2017年04期 　論文類型：期刊論文

【摘要】：企業(yè)創(chuàng)新不僅是自身競爭優(yōu)勢的保障,更是一國經(jīng)濟(jì)增長的源泉。但受制于資本市場摩擦,企業(yè)的創(chuàng)新意愿及獲取創(chuàng)新資源的能力往往都低于最優(yōu)水平。利用2004—2013年A股上市公司的數(shù)據(jù),本文研究了會(huì)計(jì)信息質(zhì)量的可比性特征是否有助于克服市場摩擦,促進(jìn)企業(yè)創(chuàng)新。研究發(fā)現(xiàn):(1)會(huì)計(jì)信息可比性與企業(yè)創(chuàng)新顯著正相關(guān);(2)隨著信息不對(duì)稱程度的增強(qiáng)、股東與經(jīng)理人代理沖突的加劇、企業(yè)融資約束水平的提高及經(jīng)理人職業(yè)憂慮程度的增加,二者的正相關(guān)關(guān)系更顯著。表明會(huì)計(jì)信息可比性是影響企業(yè)創(chuàng)新的一個(gè)重要因素,且通過降低信息不確定性抑制經(jīng)理人的機(jī)會(huì)主義行為(尤其是由職業(yè)憂慮誘發(fā)的短視行為)及緩解企業(yè)融資約束是促進(jìn)企業(yè)創(chuàng)新的關(guān)鍵途徑。本文的研究對(duì)于全面認(rèn)識(shí)會(huì)計(jì)信息可比性在資本市場上的作用、促進(jìn)企業(yè)創(chuàng)新、推動(dòng)經(jīng)濟(jì)持續(xù)健康發(fā)展具有重要的理論及現(xiàn)實(shí)意義。
[Abstract]:Enterprise innovation is not only the guarantee of one's own competitive advantage, but also the source of a country's economic growth. Enterprises' willingness to innovate and their ability to obtain innovative resources are often lower than the optimal level. Using the data of A-share listed companies from 2004-2013, this paper studies whether the comparable characteristics of accounting information quality can help to overcome market friction. The study found that the comparability of accounting information is significantly positively correlated with enterprise innovation. (2) with the increase of information asymmetry, the conflict between stockholders and managers becomes more and more serious. The improvement of financial constraint level and the increase of professional anxiety of managers have a more significant positive correlation between them, which indicates that the comparability of accounting information is an important factor that affects the innovation of enterprises. Furthermore, reducing information uncertainty to restrain managers' opportunistic behavior (especially short-sighted behavior induced by professional anxiety) and to ease corporate financing constraints are the key ways to promote enterprise innovation. Recognizing the role of comparability of accounting information in the capital market, It is of great theoretical and practical significance to promote enterprise innovation and sustainable and healthy economic development.
【作者單位】： 中央財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;中國人民大學(xué)商學(xué)院;山西財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國家自然科學(xué)基金項(xiàng)目(71602197) 教育部人文社會(huì)科學(xué)研究青年基金項(xiàng)目(15YJC630044)資助
【分類號(hào)】：F273.1;F275

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本文編號(hào)：1610336