会计信息透明度提高了企业风险承担吗？——基于企业生命周期视角的经验证据

杨湘琳1; 阳立高2

会计信息透明度提高了企业风险承担吗？——基于企业生命周期视角的经验证据

引用本文：杨湘琳1，阳立高2.会计信息透明度提高了企业风险承担吗？——基于企业生命周期视角的经验证据[J].财经理论与实践,2021,(6):82-88

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作者	单位
杨湘琳1，阳立高2	（1．湖南师范大学商学院，湖南长沙 410081； 2．长沙理工大学经济与管理学院，湖南长沙 410114）

中文摘要:以2008—2018年A股上市公司为样本，基于企业生命周期理论，运用普通最小二乘法（OLS）实证检验会计信息透明度对企业风险承担的影响。结果表明：会计信息透明度显著提升了企业风险承担水平。进一步分析发现，对处于成长期和成熟期的企业，会计信息透明度对企业风险承担具有显著的正面影响，且前者提升效应大于后者；对处于衰退期的企业，会计信息透明度对企业风险承担具有一定的负面影响作用。

中文关键词:会计信息透明度生命周期企业风险承担

Dose the Transparency of Accounting Information Improve the Enterprise Risk-taking Abilities?——Empirical Evidence from the Perspective of the Enterprise Life Cycle

Abstract:Taking A-share listed companies from 2008 to 2018 as examples, this paper uses ordinary least squares method to empirically test the impact of accounting information transparency on enterprise risk-taking abilities from the perspective of the life cycle theory. Results show that the transparency of accounting information significantly improves the risk-taking abilities of enterprises. Further analysis reveal that accounting information transparency has a significant positive correlation on risk-taking in the growing and mature period, and the promoting effect of the former is greater than that of the latter; while in the recession period, the accounting information transparency is negatively correlated with enterprise risk-taking.

keywords:accounting information transparency life cycle enterprise risk-taking

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