制度环境政治关联和会计信息质量吴克平.pdfVIP

山西财 经大 学学报 2013 年11 月 Joumal of Shanxi Finance and Economics University Nov. ，2013 第35 卷 第11期 Vol.35 No.11 财务与会计 制度环境、政治关联与会计信息质量 吴克平，于富生 （中国人民大学商学院，北京100872） ［摘 要］通过系统地分析和实证检验制度环境、政治关联与会计信息质量三者之间的内在关系，发现政治关联对我国企 业的会计信息质量具有一定的正面影响，有政治关联企业的会计信息质量显著高于无政治关联的企业，且这种影响在东部发达 地区和中西部经济不发达地区存在一定的地域差异。中西部经济不发达地区有政治关联企业的会计信息质量显著高于无政治 关联的企业，而东部地区上市公司的政治关联对会计信息质量的影响并不显著。其主要原因是，东西部不同的制度环境在一定 程度上弱化了政治关联对企业会计信息质量的影响。 ［关键词］制度环境；政治关联；会计信息质量 ［中图分类号］F23 [文献标识码] A [文章编号] 1007- 9556（2013）11- 0116- 09 Institutional Environment, Political Connections and the Quality of Accounting Earnings WU ke-ping, YU Fu-sheng （School of Business, Rennin University of China, Beijing 100872, China） Abstract: This paper analyzes and tests the intrinsic relationship among institutional context , political connections , and accounting information quality. The result indicates that political connection has some positive effects on accounting information quality of china ’s enterprise. Accounting information quality of political connected company is significantly higher than that of non-political connected company. In addition, there is some differential regional difference between developed eastern regions and underdeveloped western regions. However, eastern region political connected companies have not significantly impact on accounting information quality. The main reason is that different institutional environment can weaken the impact of political connection on accounting information quality. Key Words: institutional environment; political connection; accounting information quality 一、引言