摘要
本文以2012~2016年我国沪深A股上市公司为研究样本,实证检验了供应商-客户关系对会计稳健性的影响。研究结果表明,供应商集中度或客户集中度越高,会计稳健性水平越低;非国有企业的供应商集中度或客户集中度对会计稳健性的负向影响更为显著;竞争行业的供应商集中度或客户集中度对会计稳健性的负向影响更为显著。本文从全新的视角研究了供应商-客户关系这一利益相关者对企业会计稳健性的影响,为公司供应链管理实务提供了经验证据。
This paper takes China’s Shanghai and Shenzhen A-share listed companies as research samples from 2012 to 2016, and empirically tests the impact of supplier-customer relationships on accounting conservatism. The results show that the higher the concentration of suppliers or customers, the lower the level of accounting conservatism;the concentration of supplier concentration or customer concentration of non-state-owned enterprises has a more significant negative impact on accounting conservatism;the supply of competitive industries concentration or customer concentration has a more significant negative impact on accounting conservatism. This paper studies the impact of supplier-customer relationship as a stakeholder on the conservatism of corporate accounting from a brand-new perspective, provides empirical evidence for the company’s supply chain management practices.
作者
向锐
洪镜淳
Xiang Rui;Hong Jingchun
出处
《投资研究》
CSSCI
北大核心
2020年第4期77-95,共19页
Review of Investment Studies
基金
国家社科基金项目“中国情境下学者独董参与治理、影响机制与企业经济后果”(18BGL091)
关键词
供应商集中度
客户集中度
会计稳健性
Supplier concentration
Customer concentration
Accounting conservatism
作者简介
向锐,四川大学商学院,教授、博士生导师,博士、博士后,财政部全国会计领军人才,研究方向,财务与会计。;洪镜淳,四川大学商学院,硕士研究生,研究方向,财务管理。
