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本文以2013—2015沪深A股上市公司的数据作为研究的样本,实证检验表明,制度环境对会计准则执行的影响,选取了地区市场化程度以及以及社会资本水平作为制度环境因素解释变量,从而使会计准则在该地区的执行效果就越好。
Based on the data of 2013-2015 A-share companies in Shanghai and Shenzhen Stock Exchanges, the empirical test shows that the influence of institutional environment on the implementation of accounting standards, the degree of marketization in the region and the level of social capital as explanatory variables of institutional environmental factors So that the implementation of accounting standards in the region the better.