供应商—客户关系与企业会计信息披露质量——基于关系型交易的视角

Supplier-Customer Relationship and Accounting Information Quality Based on the Relationship-Based Transaction

本文以我国转轨经济环境为研究背景,从关系型交易的视角出发,分析了供应商—客户关系如何影响企业的信息会计披露质量。文章的研究结果表明,关系型交易会降低企业的会计信息披露质量。"四大"的聘任会改善关系型交易对于企业会计信息披露的不利影响,而行业内部的竞争反而会加剧两者的负面关系。我们进一步发现,相比较本地交易,异地交易对于企业会计信息披露质量要求更高。本文对于理解转型经济市场中企业的商业运行模式有着积极的作用,同时也能够更好的理解转型经济体会计信息质量不高的原因。

From the angle of relation-based Transaction,the paper explores the supply-customer relationship on the accounting information quality. The results show that relation-based transaction will reduce the quality of accounting information disclosure. The Big Four will improve the adverse effects of relation-based transaction on the information disclosure,while the competition within the industry will exacerbate the negative relationship between them. We further find that,compared with local transaction,the non-local transaction requires higher quality of accounting information disclosure. This paper has a positive effect on understanding the commercial operation model of enterprises in the transitional economy market,and helps us understand the reasons for the poor quality of accounting information in China.