【摘要】：以2001-2013年的上市公司為樣本,以投資效率作為資源配置效率的代理變量,檢驗了會計準(zhǔn)則變遷是否能夠提高資源配置效率,并考察了公司治理如何影響會計準(zhǔn)則變遷與資源配置效率之間的關(guān)系。研究發(fā)現(xiàn),中國會計準(zhǔn)則變遷能夠提高資源配置效率;公司的股權(quán)集中度越低、獨立董事比例越高、董事會開會次數(shù)越多以及兩職分離和設(shè)立審計委員會時,會計準(zhǔn)則的執(zhí)行程度就越高,會計準(zhǔn)則變遷越能夠提高資源配置效率。
[Abstract]:Taking the listed companies from 2001 to 2013 as the sample, taking the investment efficiency as the proxy variable of resource allocation efficiency, this paper tests whether the change of accounting standards can improve the efficiency of resource allocation. The relationship between how corporate governance affects the change of accounting standards and the efficiency of resource allocation is also investigated. The study found that the change of accounting standards in China can improve the efficiency of resource allocation, the lower the concentration of equity, the higher the proportion of independent directors, the more the number of board meetings and the separation of two positions and the establishment of audit committee. The higher the implementation of accounting standards, the higher the efficiency of resource allocation.
【作者單位】： 浙江師范大學(xué)經(jīng)濟與管理學(xué)院;
【基金】：國家社會科學(xué)基金項目(14CJY005)
【分類號】：F271;F275
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本文編號：2147478