| 审计意见、关联关系与债权人监督——基于商业信用视角的经验证据 |
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| 引用本文： | 廖义刚.审计意见、关联关系与债权人监督——基于商业信用视角的经验证据[J].上海立信会计学院学报,2011,25(2). |
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| 作者姓名： | 廖义刚 |
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| 作者单位： | 江西财经大学会计学院,江西南昌,330013 |
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| 基金项目： | 教育部人文社会科学青年基金项目，江西财经大学青年项目 |
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| 摘 要： | 文章从商业信用债权人监督的视角考察审计意见的决策有用性,发现持续经营不确定性审计意见(going-concern opinion,GCO)对商业信用监督具有决策价值。具体而言,被出具GCO的公司次年商业负债水平将显著下降;与债权人有关联关系的公司被出具GCO后其商业负债水平无显著下降,而与债权人无关联关系的公司被出具GCO后,其商业负债水平将显著降低,且在市场化和法治化水平较低的地区,这种负向关系更为强烈,这支持了制度环境与独立审计治理职能之间的替代关系假说。
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| 关 键 词： | 关联关系 市场化进程 法治化程度 持续经营不确定性审计意见 商业信用 |
Going-Concern Opinion, Related Relationship and Creditor's Supervision: Empirical Evidence from Trade Credit |
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| LIAO Yi-gang.Going-Concern Opinion, Related Relationship and Creditor's Supervision: Empirical Evidence from Trade Credit[J].Journal of Shanghai Lixin University of Commerce,2011,25(2). |
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| Authors: | LIAO Yi-gang |
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| Institution: | LIAO Yi-gang (School of Accounting,Jiangxi University of Finance & Economics,Nanchang Jiangxi 330013,China) |
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| Abstract: | The paper investigates the relationship between going-concern opinion(GCO)and the change of the trade credit after being given GCO.Following results are found:firstly,for the listed companies with GCO,the trade credit level of the following year has experienced more significant decline. Second,if debtor and creditor are related party,the trade credit of the debtor has no significant decrease after having been given GCO,if debtor and creditor are not related party,the trade credit declines dramatically after... |
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| Keywords: | related relationship the process of marketization the process of legalization goingconcern opinion trade credit |
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