摘要
本文以中国2009-2014年沪深证券交易所A股上市公司5736家为研究对象,以每股盈余和每股净资产与股票价格之间的关系定义价值相关性,对内部控制、媒介功用、法律环境与会计信息价值相关性的关系进行探讨。研究发现,内部控制质量越好,每股盈余、每股净资产与股价的价值相关性越强,在媒介功用中,正面报道与每股盈余价值相关性、每股净资产价值相关性显著正相关,负面报道与每股盈余价值相关性、每股净资产价值相关性显著负相关,内部控制与媒介功用的交互作用与每股盈余价值相关性、每股净资产价值相关性显著正相关,进一步研究中,法律环境较好的地区,媒介功用、内部控制与每股盈余价值相关性、每股净资产价值相关性强于法律环境较差的地区。文章丰富了受法律环境规制的内部控制与媒介功用对会计信息价值相关性的研究视野,研究结论为增强会计信息价值相关性提供了一定的借鉴意义。
This paper based on the Shanghai and Shenzhen stock exchange in 2009-2012 China a-share listed companies 5736 as the research object,examines the relation between Internal Control,Media,Legal Environment and Accounting Information Value Relevance. We find that internal control,positive coverage and the interaction of internal control and media function present positive correlation with accounting information value relevance. Negative coverage and accounting information value relevance is significantly negatively related. The above relationship is more stronger in the better legal environment place. This paper enriches research field about the relationship of internal control and the accounting information value relevance. The conclusion provides a certain reference significance to strengthen the accounting information value correlation.
出处
《会计研究》
CSSCI
北大核心
2015年第6期64-71,97,共8页
Accounting Research
基金
国家社会科学基金项目(12BGL128)资助
