经理管理防御、媒体监督与会计信息透明度基于中国上市企业不同产权性质的研究

以2008-2014年中国上市企业为样本,考察不同产权性质下经理管理防御对会计信息透明度的影响,并进一步分析媒体监督对二者关系的调节作用.研究发现:在国有企业中,经理管理防御对会计信息透明度具有负向影响;而在民营企业中,经理管理防御显著提高了会计信息透明度.进一步发现,在国有企业中,媒体监督能显著抑制经理管理防御与会计信息透明度之间的负向关系;而在民营企业中,媒体监督不具有显著的调节效应.

Managerial Entrenchment, Media Supervision and Accounting Information Transparency-A Study Based on Ownership Type

Using the data from the Chinese listed companies during the periods 2008-2014, the study examines the effects of managerial entrenchment on accounting information transparency and the influence of media on the relations between them in companies with different nature of property rights. The results show that managerial entrenchment has a negative effect on accounting information transparency in state-owned companies and in non-state-owned companies it leads to the increase in accounting information transparency. The results also show that in state-owned companies the supervision by the media has a negative effect on the relationship between managerial entrenchment and accounting information transparency. However,it doesn''t show any obvious effect in non-state-owned companies.