摘要
以我国2007—2014年上市公司为样本,实证检验财务重述对供应商向企业提供商业信用融资规模的影响。研究结果表明:财务重述引起了供应商对目标企业会计信息质量的关注,导致企业商业信用融资规模减少,并且在非国有企业、市场地位低的企业以及金融生态环境较差的地区更为显著。进一步研究发现,上述结论因财务重述性质的异质性而存在差异。
In this paper, we use Chinese companies listed from 2007- 2014 as samples, to empirically test the relationship between financial restatements and the scale of trade credit offered by suppliers. The results show that financial restatements attract suppliers＇ attention to accounting information quality. The scale of trade credit decreases , which is more significant for Non-SOEs, companies with lower market position and worse financial ecological environment. Furthermore, the above conclusions differentiate with the heterogeneity of financial restatements nature.
作者
钱爱民
朱大鹏
QIAN Aimin ZHU Dapeng(Business School, University of International Business and Economics, Beij ing100029 , China)
出处
《财经理论与实践》
CSSCI
北大核心
2017年第4期62-69,共8页
The Theory and Practice of Finance and Economics
基金
国家自然科学基金(7127204)
教育部人文社会科学规划项目(11YJA630085)
对外经济贸易大学研究生科研创新基金(2017026)
关键词
财务重述
商业信用
会计信息质量
financial restatement
trade credit
accounting information quality
