财务报告问询函对会计稳健性的影响 ——直接效应与溢出效应
投稿时间:2021-11-02  修订日期:2022-01-17  点此下载全文
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作者单位邮编
翟淑萍 天津财经大学会计学院 300222
缪晴 天津财经大学会计学院 300222
甦叶 天津财经大学会计学院 
基金项目:国家自然科学基金面上项目“交易所问询监管的影响因素及治理效应——基于财务报告问询函的证据”(71972140)) (主持人:翟淑萍);天津市会计学会2021-2022年度重点会计科研项目(Y210606)
中文摘要:基于非处罚性监管的视角,考察了财务报告问询函对收函公司会计稳健性的直接效应,以及与收函公司具有联结关系公司会计稳健性的间接影响即溢出效应。研究发现,财务报告问询函能提高收函公司的会计稳健性,并对与收函公司具有审计师联结和高管联结关系的上市公司(简称“关联公司”)的会计稳健性产生积极的监管效应;进一步研究发现,正式制度与非正式制度的异质性会导致问询函监管效应的差异,即在交易所监管力度较强和社会信任环境更好时,问询函对收函公司以及与之存在审计师联结关系公司的会计稳健性影响更明显,但对与之具有高管联结关系公司的会计稳健性影响并没有显著的差异。这些发现丰富了财务报告问询函经济后果的研究,也为财务报告问询函发挥公司治理效用提供了证据支持。
中文关键词:财务报告问询函  会计稳健性  直接效应  联结关系  溢出效应
 
The Influence of Financial Report Inquiry Letter on Accounting Conservatism -- Direct Effects and Spillover Effects
Abstract:Based on the perspective of non punitive supervision, This paper examines the direct impact of financial inquiry letters on the accounting conservatism of receiving firms, and the indirect impact of accounting conservatism of related firms, i.e. spillover effect. The results show that the financial inquiry can improve the accounting conservatism of the receiving company (also known as the "sending company"), and have a positive regulatory effect on the accounting conservatism of the listed companies (referred to as "receiving companies") that have auditor linkage and executive linkage relationship with the receiving companies. Further study found that formal system and informal system heterogeneity leads to inquiry letter of differences in regulatory effect, namely the exchange regulation is stronger and better social trust environment, inquiry letter to send the telecommunications company and the coupling relationship between the existence of auditor company accounting robustness effect more apparent, but executives of the coupling relationship between company accounting robustness effect was not significant difference. These findings not only enrich the research on the economic consequences of financial report inquiry letters, but also provide evidence support for the effectiveness of financial report inquiry letters in corporate governance.
keywords:Financial Report Inquiry Letter  Accounting Conservatism  Direct Effects  Connection Relation  Spillover Effects
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