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研究目的是通过以上市公司是否发生财务重述作为衡量会计信息质量的标准,以此来分析媒介功用对会计信息质量的影响。选择使用媒体对上市公司的报道数来量化媒体监督力度,并将报道分为负面报道和非负面报道。创造性地以财务重述这一更能反映披露质量而非计量质量的现象为切入点,因而更能体现媒介功用,并进而探讨媒介功用与会计信息质量间的关系。通过选取沪深A股市场在2011~2013年间发生财务重述的上市公司作为研究样本,建立回归模型,并通过显著性测试,得到媒体对于上市公司带有负面评价的报道会减少公司发生财务重述比例,进而提高公司会计信息质量的结论。
The purpose of this study is to analyze the influence of media function on the quality of accounting information by taking whether financial recapitalization occurs in listed companies as a measure of the quality of accounting information. Choose to use media coverage of the number of listed companies to quantify the media supervision, and the reports are divided into negative and non-negative reports. It creatively takes the financial restatement, which better reflects the quality of disclosure rather than the measurement of quality, so as to better reflect the function of media and then explore the relationship between media function and the quality of accounting information. By selecting the listed companies with financial restatements in the Shanghai and Shenzhen A-shares market between 2011 and 2013 as the research samples, establishing the regression model and passing the significant tests, it gets the media reports that the listed companies have negative comments to reduce the company’s financial burden The proportion, and then improve the quality of accounting information company conclusion.