摘要
以2008-2014年中国上市企业为样本,考察不同产权性质下经理管理防御对会计信息透明度的影响,并进一步分析媒体监督对二者关系的调节作用。研究发现:在国有企业中,经理管理防御对会计信息透明度具有负向影响;而在民营企业中,经理管理防御显著提高了会计信息透明度。进一步发现,在国有企业中,媒体监督能显著抑制经理管理防御与会计信息透明度之间的负向关系;而在民营企业中,媒体监督不具有显著的调节效应。
Using the data from the Chinese listed companies during the periods 2008-2014,the study examines the effects of managerial entrenchment on accounting information transparency and the influence of media on the relations between them in companies with different nature of property rights.The results show that managerial entrenchment has a negative effect on accounting information transparency in state-owned companies and in non-state-owned companies it leads to the increase in accounting information transparency.The results also show that in state-owned companies the supervision by the media has a negative effect on the relationship between managerial entrenchment and accounting information transparency.However,it doesn＇t show any obvious effect in non-state-owned companies.
作者
张俊民
张晓
ZHANG Junmin ZHANG Xiao(School of Business, Tianjin University of Finance and Economics, Tianjin 300222,Chin)
出处
《财经理论与实践》
CSSCI
北大核心
2017年第2期66-73,共8页
The Theory and Practice of Finance and Economics
基金
国家自然科学基金面上项目(71272189)
关键词
企业产权性质
经理管理防御
会计信息透明度
媒体监督
company property rights
managerial entrenchment
accounting information transparency
media supervision
