本文選題：會(huì)計(jì)信息可比性 + 供應(yīng)鏈集中度��； 參考：《會(huì)計(jì)研究》2017年07期

【摘要】：不同于常見(jiàn)的基于資本市場(chǎng)的會(huì)計(jì)信息可比性研究,本文將研究場(chǎng)景拓展至商品市場(chǎng)中處于企業(yè)供應(yīng)鏈前后端的供應(yīng)商、客戶的會(huì)計(jì)信息需求,考察供應(yīng)鏈集中是否會(huì)改變企業(yè)的信息環(huán)境,進(jìn)而影響其會(huì)計(jì)信息可比性。研究發(fā)現(xiàn),大供應(yīng)商和大客戶與企業(yè)之間的私下信息溝通,會(huì)顯著削弱企業(yè)發(fā)布可比會(huì)計(jì)信息以滿足供應(yīng)商、客戶信息需求的動(dòng)機(jī),具體表現(xiàn)為:供應(yīng)鏈集中度越高,企業(yè)的會(huì)計(jì)信息可比性越差。進(jìn)一步研究證實(shí),企業(yè)所在地區(qū)的法制環(huán)境能夠?qū)?huì)計(jì)信息可比性起到有效的約束作用,供應(yīng)鏈集中度對(duì)企業(yè)會(huì)計(jì)信息可比性的顯著負(fù)面影響只在法制環(huán)境較差的地區(qū)存在。本文從商品市場(chǎng)參與者的會(huì)計(jì)信息需求這一獨(dú)特的視角考察了會(huì)計(jì)信息可比性的影響因素,豐富了會(huì)計(jì)信息可比性方面的文獻(xiàn),有助于從會(huì)計(jì)信息需求者多元性的角度全面理解會(huì)計(jì)信息質(zhì)量的影響因素。
[Abstract]:Different from the common research on the comparability of accounting information based on capital market, this paper extends the research scenario to the suppliers in the enterprise supply chain and the customer's accounting information demand. This paper investigates whether the concentration of supply chain will change the information environment of enterprises, and then affect the comparability of accounting information. The study found that the private information communication between large suppliers and large customers and enterprises will significantly weaken the motivation of enterprises to release comparable accounting information to meet the needs of suppliers, which can be manifested as: the higher the concentration of supply chain, The worse the comparability of accounting information is. Further research proves that the legal environment of the region where the enterprise is located can play an effective constraint on the comparability of accounting information, and the significant negative impact of the concentration of supply chain on the comparability of accounting information exists only in areas where the legal environment is poor. This paper examines the influencing factors of accounting information comparability from the perspective of accounting information demand of participants in commodity market, and enriches the literature on accounting information comparability. It is helpful to understand the influencing factors of accounting information quality from the perspective of diversity of accounting information demanders.
【作者單位】： 東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院/中國(guó)內(nèi)部控制研究中心;中國(guó)人民大學(xué)商學(xué)院;
【基金】：教育部人文社科重點(diǎn)研究基地重大項(xiàng)目(2009JJD790005)的階段性成果 財(cái)政部全國(guó)會(huì)計(jì)領(lǐng)軍人才特殊支持計(jì)劃的資助
【分類(lèi)號(hào)】：D920.0;F274;F275

【相似文獻(xiàn)】

相關(guān)期刊論文 前3條

1 ;南非推出防腐新策略[J];中國(guó)招標(biāo);2014年09期

2 朱景文;;法治的可比性及其評(píng)估[J];法制與社會(huì)發(fā)展;2014年05期

3 ;歐洲[J];國(guó)際木業(yè);2010年12期

相關(guān)重要報(bào)紙文章 前1條

1 本報(bào)記者 沈娟;美國(guó)頒布《藥物供應(yīng)鏈安全法案》[N];國(guó)際商報(bào);2014年

，

本文編號(hào)：1988947