政治关联与会计信息质量——基于我国民营上市公司的实证研究

蒋卫平; 王赛

政治关联与会计信息质量——基于我国民营上市公司的实证研究

引用本文：蒋卫平，王赛.政治关联与会计信息质量——基于我国民营上市公司的实证研究[J].财经理论与实践,2014,(2):79-83

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作者	单位
蒋卫平，王赛	（湖南大学工商管理学院，湖南长沙410082）

中文摘要:采用2007～2011年持续经营的民营上市公司为样本，对不同政治关联方式与会计信息质量的关系进行实证研究，结果表明,不同政治关联方式对会计信息质量的影响程度不一致：政府官员类政治关联的负影响最大，代表委员类则是正相关关系，其他背景类则影响不大；在后金融危机时代，政治关联对会计信息质量的这种负面影响更为显著。

中文关键词:政治关联会计信息质量后金融危机时代

Political Connections and the Quality of Accounting Information——Evidence from Chinese Private Listed Enterprises

Abstract:The paper uses private companies listed from 2007 to 2011 samples, and studies the relationship between different kinds of political connections and the quality of accounting information of those companies. The evidence shows that different types of political connections have different influence on the quality of accounting information: connections with government officials have the greatest negative effect; those with deputies of the NPC or members of the CPPCC are positively correlated with the quality of the accounting information; Other types of connections show little effect on the quality of information. In the post financial crisis era, the negative correlation of political connections with the quality of accounting information becomes more obvious.

keywords:Political Connections Quality of Accounting Information Post Financial Crisis Era

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