论文部分内容阅读
本文基于公司年度会计信息可比性的度量,考察了公司内、外部治理机制以及公司财务特征等因素对我国上市公司会计信息可比性的影响。研究发现,激烈的产品市场竞争能够提高所在行业公司的会计信息可比性;审计师的行业专长也有利于提高被审计公司与行业内其他公司的会计信息可比性;相对于非国有控股公司,国有控股公司的会计信息可比性更低;盈余波动性、公司规模、负债比率均与会计信息可比性显著负相关;盈利能力和账面市值比与会计信息可比性显著正相关;机构投资者持股和独立董事比例对会计信息可比性的影响不显著。
Based on the comparability of the annual accounting information of the company, this paper examines the influence of the internal and external governance mechanisms and the financial characteristics of the company on the comparability of the accounting information of the listed companies in our country. The study found that fierce competition in the product market can improve the comparability of accounting information of the companies in different industries. The professional expertise of auditors also helps to improve the comparability of accounting information between the audited company and other companies in the industry. Compared with non-state-controlled companies, The holding company’s accounting information comparability is lower; the earnings volatility, company size, debt ratio are significantly negatively correlated with the comparability of accounting information; profitability and book market value ratio is significantly and positively correlated with the comparability of accounting information; institutional investors holding and The effect of the proportion of independent directors on the comparability of accounting information is not significant.