摘要
以2008年~2011年在中国上市的IPO前已经民营化的公司为样本,探究民营企业两种政治关联建立方式与会计师事务所选择之间的关系。结果表明:通过实际控制人取得政治身份的方式建立政治关联的民营上市公司更倾向于选择较大规模的会计师事务所;通过聘请具有政治背景的高层管理者建立政治关联的民营上市公司更倾向于选择“非十大”会计师事务所。
Based on the data of listed companies privatized before IPO during the period from 2008 to 2011 in China, this paper explores the relationship between the different methods of political connection of private enterprises and their accounting firm selection. The empirical results show that the private listed com- panies which have established political connection through the way of achieving political status by ultimate controlling owners tend to choose accounting firms of large scale; the ones which have established political connection through the way of hiring the top managers owning political background are more likely to select "non-big 10" accounting firms.
出处
《广东财经大学学报》
CSSCI
北大核心
2014年第1期73-80,共8页
Journal of Guangdong University of Finance & Economics
基金
陕西省社会科学基金项目(11Q024)
关键词
政治关联
会计师事务所
信号传递
寻租
political connection
accounting firm selection
signal transmission
rent-seeking