摘要
以我国2007—2014年上市公司的数据为样本,研究环境不确定性与会计信息可比性的关系,并考察内部控制质量对二者之间关系的调节作用,结果表明:在其他条件相同的情况下,环境不确定性越高的公司,会计信息可比性越低;高质量的内部控制可以抑制管理层的机会主义行为,从而能够缓解环境不确定性对会计信息可比性的负面影响。基于稳健性的考虑,运用工具变量法与倾向匹配得分法(PSM)等进行稳健性检验发现以上结论依然成立。
Based on the samples of listed companies from 2007 to 2014 in China,this paper examines the relationship between environment uncertainty and accounting information comparability,and the mediating effect of internal control quality on the above relationship. We find that in the case of the same other conditions,the higher environmental uncertainty of the company,the lower the accounting information comparability,and high-quality internal control can curb the opportunistic behavior of the management,thus mitigating the negative impact of environmental uncertainty on accounting information comparability. Based on the consideration of robustness,the instrument variable method,PSM and other methods are used for the robustness test.The above conclusion is still valid.
出处
《南京审计大学学报》
CSSCI
2017年第5期78-88,共11页
Journal of Nanjing Audit University
基金
中南财经政法大学博士研究生科研创新重点项目(2015BZ1102)
关键词
会计信息质量
环境不确定性
内部控制质量
会计信息可比性
代理理论
盈余管理
会计准则
accounting information quality
environmental uncertainty
internal control quality
accounting information comparability
Agency theory
earnings management
accounting standards
