供应商—客户关系、产权性质和会计信息质量-会计学专业论文.docxVIP

I I 摘 要 本文使用深圳证券交易所主板上市公司的数据研究了供应商-客户关系和 公司会计信息质量之间的关系。由于信息的不对称性以及供应商和客户对公司 业绩的非对称性偿付，公司的供应商和客户会要求公司提高会计信息质量，以 更好的了解公司的实际运营状况，减少和公司间的信息不对称，本文通过实证 研究发现，供应商和客户的集中度与企业的会计信息质量呈显著地正相关关系， 在国有企业中，供应商和客户的集中度与企业会计信息质量呈倒 U 型关系，并 且非常显著，而在民营企业中，供应商和客户的集中度与企业会计信息质量呈 倒 U 型关系，但仅有供应商的集中度与会计信息质量之间的倒 U 型关系显著。 关键词：会计信息质量，供应商，客户 II II Abstract We argue that a firm’s suppliers and customers prefer it to account more realistically due to information asymmetry and these stakeholders’ asymmetric payoffs with respect to the firm’s performance. We predict that a firm meets this demand for improving the accounting information quality when suppliers or customers have bargaining advantages over it that enable them to dictate terms of trade or whether trade occurs at all. The method used to explore the relationship between bargaining power of the suppliers and customers and accounting information quality empirical research which is descriptive statistics and correlation and regression analysis, using the data of companies listed on the Shenzhen Stock Exchange. In this paper, we show that when a firm’s suppliers or customers have greater bargaining power, the firm will have a higher quality of accounting information. We also have found that U type relationship between suppliers and customers and accounting information quality as the concentration increases is very significant in state-owned enterprises, while in the non-state-owned enterprises, this relationship is only significant between the quality of accounting information and suppliers. We provide insights into how a firm’s powerful suppliers and customers are associated with its accounting practices. Keywords：Quality of accounting information，Suppliers，Customers PAGE PAGE IV 目录 HYPERLINK \l _bookmark0 第 1 章 引言 1 HYPERLINK \l _bookmark1 1.1 选题动因 1 HYPERLINK \l _bookmark2 1.2 相关研究背景 1 HYPERLINK \l _bookmark3 1.3 研究框架和意义 2 HYPERLINK \l _bookmark4 第 2 章 文献综述 3 HYPERLINK \l _bookmark5 2.1 会计信息质量研究综述 3 HYPERLINK \l _bookmark6 2.2 供应