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研究资料表明,投资者保护与财务会计信息质量之间存在着相互影响的关系。投资者保护较薄弱的国家和地区的上市公司,在会计政策和行为的制定上会受到影响,公司会倾向于建立一套有效的财务会计信息测度体系以补偿弱投资者保护带来的负面影响;而投资者保护较强的地区的上市公司,它的财务会计信息测量体系通常都是比较完善的。从这个意义上来说,财务会计是实现投资者保护的一种机制,建立一套有效的财务会计信息质量测度体系是一种现实需要。
The research shows that there is an interaction between investor protection and the quality of financial accounting information. Listed companies in countries and regions with weaker investor protection will be affected in the formulation of accounting policies and behaviors and companies will tend to establish an effective measurement system of financial accounting information to compensate for the negative impact of weak investor protection The listed companies in areas with strong investor protection are usually better equipped with measurement systems of financial and accounting information. In this sense, financial accounting is a mechanism for investor protection. It is a real need to establish an effective measurement system of financial accounting information quality.