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以国家信息化测评中心公布的中国企业信息化排名500强中的上市公司(金融企业除外)为样本,检验发现信息化排名存在光环效应现象,剔除光环后重新整理信息化排名,采用盈余反映系数计量方法,发现信息化排名靠前企业的盈余质量明显高于排名靠后企业,证实信息化水平改善了用户盈余质量。现实意义在于,我国现有研究中假设信息化排名不存在光环效应现象,研究验证了这一假设不成立,信息化排名存在光环效应现象,丰富了内隐人格理论;学术界与企业在建立和使用诸如ERP、XBRL.等各种信息化排名时,应当考虑或检验光环效应现象后再谨慎使用;采用盈余反映系数计量方法,剔除光环效应后验证了信息化水平与盈余质量之间存在着正相关关系。
Taking the listed companies (excluding financial enterprises) among the top 500 enterprises in informationization of Chinese enterprises released by China National Information Evaluation Center as samples, we found that there is a halo phenomenon in the informational rankings, sorted out the informational rankings after eliminating the halo, and adopted the earnings reflection coefficient Measurement methods, found that the informationization of the top companies ranked higher than the earnings quality of enterprises ranked behind, confirmed that the level of information to improve the quality of user earnings. The practical significance lies in the fact that our current research assumes that there is no halo phenomenon in informational rankings. The research proves that this hypothesis is not valid and that there is halo phenomenon in informational rankings, which enriches the theory of implicit personalities. Academics and enterprises are building and using Such as ERP, XBRL. And other information technology rankings, should consider or test the phenomenon of halo effect and then use caution; the use of earnings reflectance coefficient measurement method, excluding the halo effect after verifying the level of information and earnings quality there is a positive correlation relationship.