制度环境、政治关系与会计信息质量——来自中国民营上市公司的检验

文章以2007～2009年中国613家民营上市公司为样本,考察了制度环境、政治关系与企业会计信息质量三者的相互关系。研究发现:政治关系显著影响我国民营上市公司会计信息质量,有政治关系的民营上市公司会计信息质量显著低于无政治关系的民营上市公司,且这种影响存在显著的地域差异,中西部地区有政治关系的民营上市公司会计信息质量显著低于无政治关系公司,但东部地区民营上市公司政治关系对会计信息质量的影响并不显著,究其根源是因为我国不同地区存在显著的制度差异,制度环境能有效削弱政治关系对民营上市公司会计信息质量的影响。

Institutional Environments,Political relation and Accounting Information Quality Empirical Evidence from Chinese Private Listed Companies

The relationship among institutional environments,political relation and accounting information quality is researched based on the data of Chinese listed private companies from 2007 to 2009.The results show that political relation has bad effect on the accounting information quality,namely,the accounting information quality provided by the private listed companies with some political relation is significant lower than that provided by the companies with no political relation.Moreover,things are different at different areas.Such kind of situations is worse in the West than happening in the East.That is because there are different institutional environments among different areas,and effective institutional environments can reduce such kind of negative impacts.