社会信任会影响上市公司会计信息质量吗?——基于地区法治水平的调节作用被引量：9

Will social trust affect the quality of accounting information of listed companies?——Based on the regulatory role of the regional rule of law

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摘要利用CGSS2010-2015年的数据计算出我国31个省市的社会信任水平,收集我国深交所发布的2010-2016年信息披露考评数据,依据上市公司的注册地将两者匹配,以研究我国社会信任与上市公司会计信息质量的关系,并划分东部、中部、西部等不同地区,以检验经济发展水平的影响,最后加入地区法治化水平作为调节变量进行实证检验。实证研究发现(1)社会信任与上市公司会计信息质量显著正相关。(2)法治化水平在社会信任与会计信息质量关系中起到正向的调节作用。(3)在东部地区,社会信任对上市公司会计信息质量影响最显著,中部地区在10%水平上显著,西部地区不显著。本文丰富了信任经济学的研究,并揭示了社会信任对上市公司会计信息质量的影响,并证实了地区法治水平在两者间的调节作用。 Calculate the social trust level of 31 provinces and cities in China using CGSS 2010-2015 data,collect the 2010-2016 information disclosure assessment data released by China’s Shenzhen Stock Exchange,and match the two parts according to the registration place of listed companies to study China’s social trust The relationship with the quality of accounting information of listed companies.It is divided into different regions in the east,central,and west to test the influence of the level of economic development,and finally uses the level of regional rule of law as a moderating variable for empirical testing.The empirical research results show that(1)social trust is significantly positively correlated with the quality of accounting information of listed companies.(2)The level of rule of law plays a positive role in regulating the relationship between social trust and the quality of accounting information.(3)In the eastern region,social trust has the most significant impact on the quality of accounting information of listed companies.It is significant at the 10%level in the central region and not significant in the western region.This article enriches the research of trust economics,reveals the influence of social trust on the quality of accounting information of listed companies,and confirms the regulatory role of the regional rule of law.

作者王佳晨刘西国吴东 Wang Jiachen;Liu Xiguo;Wu Dong

机构地区济南大学商学院

出处《投资研究》 CSSCI 北大核心 2021年第11期108-122,共15页 Review of Investment Studies

基金教育部人文社会科学规划基金项目“幸福老龄化导向下的社会保障与代际转移联动机制研究”(17YJAZH054) 山东省自然基金面上项目“基于离散选择实验的养老资源精准供给机制研究”(ZR2020MG061) 山东省社科规划项目,2021,幸福老龄化导向下的山东省养老资源供需联动机制研究(21CRK02)。

关键词社会信任会计信息质量地区法治水平 social trust accounting information quality regional rule of law level

分类号 F832.51 [经济管理—金融学] F275 [经济管理—企业管理]

作者简介王佳晨,济南大学商学院,硕士研究生;刘西国,济南大学商学院,教授;通讯作者:吴东,济南大学商学院,硕士研究生。