上市公司高质量会计信息的实现路径与机制——基于深交所主板上市公司大样本的QCA

The Path and Mechanism of Achieving Highquality Accounting Information of Listed Companies——QCA Based on a Large Sample of Listed Companies on the Main Board of the Shenzhen Stock Exchange

提高会计信息质量,提供高质量会计信息是推动实现高质量发展的必然选择,上市公司会计信息质量一直是社会关注的焦点。现有研究主要是对公司会计信息质量的规范理论分析和其影响因素平均或增量效应的探讨,很少涉及上市公司高质量会计信息的形成路径及机制。本文采用组态视角和定性比较分析(QCA)方法对上市公司高质量会计信息进行了必要条件分析和充分条件分析,探索和验证了实现上市公司高质量会计信息多条件组态的复杂因果关系,识别了多条件综合作用实现上市公司高质量会计信息的路径和机制。研究发现,上市公司高质量会计信息的形成是一个多重并发的复杂因果关系,是多个条件综合作用的结果,每个条件所起的作用不是均等的;实现上市公司高质量会计信息不存在唯一最优模型,有4个不同的条件组态(路径或模型)可以实现相同的结果;产权性质对上市公司高质量会计信息的因果效应不具有一致性,国有和民营上市公司实现高质量会计信息有着截然不同的路径和机制;上市公司高质量会计信息的因果关系是非对称的,上市公司高质量会计信息的出现与否不是唯一最优模型解释变量(条件)线性增加或减少的结果,而是有不同的实现路径(条件组态或模型)。

This article uses the configuration perspective and qualitative comparative analysis(QCA)method to analyze the necessary conditions and sufficient conditions for the high-quality accounting information of listed companies,explores and verifies the complex causal relationship of multi-condition configuration of high-quality accounting information of listed companies,and identifies the path and mechanism of multi-condition comprehensive action to achieve high-quality accounting information of listed companies.The findings show that the formation of highquality accounting information of listed companies is a complex causal relationship of multiple concurrency,which is the result of the comprehensive action of multiple conditions,and each condition does not play an equal role;there is no single optimal model for realizing high-quality accounting information of listed companies,and there are four different condition configurations to achieve the same results;the causal effect of property rights on highquality accounting information of listed companies is not consistent,and state-owned and private listed companies have completely different paths and mechanisms to achieve high-quality accounting information.